https://www.taxtmi.com/caselaws?id=791427 An assessment order issued without the assessing officer's signature is treated as fundamentally defective and cannot be validated by the GST statute's curative provisions. The text also notes that, in cases involving portal-based service and delayed approach to court, writ relief may still be entertained on a conditional basis to balance hardship and revenue interests. In such circumstances, the court may direct a pre-deposit, exclude the intervening period for limitation, adjust amounts already paid against the deposit, and remit the matter for fresh adjudication after compliance. en-us Wed, 06 May 2026 00:00:00 +0530 Mon, 11 May 2026 09:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791427 An assessment order issued without the assessing officer's signature is treated as fundamentally defective and cannot be validated by the GST statute's curative provisions. The text also notes that, in cases involving portal-based service and delayed approach to court, writ relief may still be entertained on a conditional basis to balance hardship and revenue interests. In such circumstances, the court may direct a pre-deposit, exclude the intervening period for limitation, adjust amounts already paid against the deposit, and remit the matter for fresh adjudication after compliance. Case-Laws GST Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791427