https://www.taxtmi.com/caselaws?id=791502 Under the GST regime, an assessment order without the assessing officer's signature was treated as inherently defective and invalid, and the saving provisions relied on could not cure that defect. The court also noted that where service was claimed through portal upload and the order disclosed a patent irregularity, delay in approaching writ jurisdiction need not bar relief. On those facts, the assessment was annulled, the matter was remitted for fresh adjudication after hearing, and relief was made conditional on deposit of 20% of the disputed tax. en-us Wed, 06 May 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791502 Under the GST regime, an assessment order without the assessing officer's signature was treated as inherently defective and invalid, and the saving provisions relied on could not cure that defect. The court also noted that where service was claimed through portal upload and the order disclosed a patent irregularity, delay in approaching writ jurisdiction need not bar relief. On those facts, the assessment was annulled, the matter was remitted for fresh adjudication after hearing, and relief was made conditional on deposit of 20% of the disputed tax. Case-Laws GST Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791502