https://www.taxtmi.com/caselaws?id=791041 An assessment order lacking a mandatory Document Identification Number was treated as suffering from a patent irregularity, rendering it liable to be set aside. Portal upload was considered relevant for service under the GST framework, but delay in approaching the Court did not bar relief where the impugned order itself was fundamentally defective. The order was therefore set aside and the matter remanded for fresh adjudication with an opportunity of hearing, subject to deposit of 20% of the disputed tax within the stipulated time. en-us Tue, 21 Apr 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791041 An assessment order lacking a mandatory Document Identification Number was treated as suffering from a patent irregularity, rendering it liable to be set aside. Portal upload was considered relevant for service under the GST framework, but delay in approaching the Court did not bar relief where the impugned order itself was fundamentally defective. The order was therefore set aside and the matter remanded for fresh adjudication with an opportunity of hearing, subject to deposit of 20% of the disputed tax within the stipulated time. Case-Laws GST Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791041