https://www.taxtmi.com/caselaws?id=468531 Under the GST framework, an assessment order lacking the assessing officer's signature is treated as legally defective and liable to be set aside; the Court also indicated that an unsigned order is not cured by the revenue's reliance on saving provisions. In a delayed writ challenge based on service through upload on the GST portal, the Court recognised that such petitions may still be entertained on a conditional basis, balancing taxpayer hardship and tax administration. Conditional relief was granted with deposit of part of the disputed tax, protection from coercive recovery, and remand for fresh consideration. en-us Tue, 06 May 2025 00:00:00 +0530 Mon, 11 May 2026 21:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468531 Under the GST framework, an assessment order lacking the assessing officer's signature is treated as legally defective and liable to be set aside; the Court also indicated that an unsigned order is not cured by the revenue's reliance on saving provisions. In a delayed writ challenge based on service through upload on the GST portal, the Court recognised that such petitions may still be entertained on a conditional basis, balancing taxpayer hardship and tax administration. Conditional relief was granted with deposit of part of the disputed tax, protection from coercive recovery, and remand for fresh consideration. Case-Laws GST Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468531