https://www.taxtmi.com/caselaws?id=791144 A GST assessment order must bear the assessing officer's signature and a valid DIN to be legally sustainable; an unsigned order without DIN was treated as invalid and incapable of being upheld. The court also applied Rule 26(3) of the CGST Rules to hold that an unsigned order is not duly served in law, so delay in filing the writ petition did not defeat relief where valid service was absent. The result was that the assessment order was set aside, with liberty to proceed afresh by issuing a signed order with DIN after due notice, and the intervening period was excluded for limitation purposes. en-us Wed, 11 Mar 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791144 A GST assessment order must bear the assessing officer's signature and a valid DIN to be legally sustainable; an unsigned order without DIN was treated as invalid and incapable of being upheld. The court also applied Rule 26(3) of the CGST Rules to hold that an unsigned order is not duly served in law, so delay in filing the writ petition did not defeat relief where valid service was absent. The result was that the assessment order was set aside, with liberty to proceed afresh by issuing a signed order with DIN after due notice, and the intervening period was excluded for limitation purposes. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791144