https://www.taxtmi.com/caselaws?id=792089 An assessment summary in FORM GST DRC-07 issued without the assessing officer's signature was held to be fundamentally defective and invalid, because the omission could not be cured by the saving provisions invoked and an unsigned communication was treated as no service in law. On that basis, delay in challenging the summary did not defeat the writ petition, as limitation could not run against a defectively served order. The unsigned assessment summary was set aside, and the challenge succeeded. en-us Wed, 06 May 2026 00:00:00 +0530 Fri, 22 May 2026 07:06:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792089 An assessment summary in FORM GST DRC-07 issued without the assessing officer's signature was held to be fundamentally defective and invalid, because the omission could not be cured by the saving provisions invoked and an unsigned communication was treated as no service in law. On that basis, delay in challenging the summary did not defeat the writ petition, as limitation could not run against a defectively served order. The unsigned assessment summary was set aside, and the challenge succeeded. Case-Laws GST Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792089