https://www.taxtmi.com/caselaws?id=791043 An assessment order under GST that does not bear a mandatory Document Identification Number or RFN number is treated as suffering from an inherent irregularity and is liable to be invalidated. The Court also indicated that delayed writ challenges to such patently defective orders may still be entertained where equitable considerations justify interference, including portal-based service issues, but only on conditions such as a 20% pre-deposit of the disputed tax. The order was set aside and the matter remanded for fresh assessment after notice and hearing. en-us Wed, 22 Apr 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791043 An assessment order under GST that does not bear a mandatory Document Identification Number or RFN number is treated as suffering from an inherent irregularity and is liable to be invalidated. The Court also indicated that delayed writ challenges to such patently defective orders may still be entertained where equitable considerations justify interference, including portal-based service issues, but only on conditions such as a 20% pre-deposit of the disputed tax. The order was set aside and the matter remanded for fresh assessment after notice and hearing. Case-Laws GST Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791043