https://www.taxtmi.com/caselaws?id=791038 An assessment order issued without the assessing officer's signature was treated as a substantive defect and held invalid, with the saving provisions on irregularities not curing the defect. The text also states that a Document Identification Number is an essential requirement in GST proceedings, so an order issued without a DIN is invalid. On delay, an unsigned order was regarded as not duly served, so belated filing did not defeat the challenge. The impugned order was set aside, and fresh proceedings were permitted after due notice and proper signature. en-us Sat, 21 Mar 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791038 An assessment order issued without the assessing officer's signature was treated as a substantive defect and held invalid, with the saving provisions on irregularities not curing the defect. The text also states that a Document Identification Number is an essential requirement in GST proceedings, so an order issued without a DIN is invalid. On delay, an unsigned order was regarded as not duly served, so belated filing did not defeat the challenge. The impugned order was set aside, and fresh proceedings were permitted after due notice and proper signature. Case-Laws GST Sat, 21 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791038