https://www.taxtmi.com/caselaws?id=792298 An assessment order issued without a Document Identification Number was treated as suffering from a patent irregularity and was set aside in writ jurisdiction. The Court also considered service by uploading the order on the GST portal under Section 169(1)(d) of the CGST Act, noting practical access difficulties for registered persons and indicating that a delayed writ challenge may be entertained on a 20% deposit of the disputed tax. The matter was remanded for fresh assessment after due opportunity of hearing, the period from filing of the writ petition until receipt of the order by the Assessing Officer was excluded for limitation purposes, and all contentions before the Assessing Officer were preserved. en-us Fri, 08 May 2026 00:00:00 +0530 Mon, 25 May 2026 13:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792298 An assessment order issued without a Document Identification Number was treated as suffering from a patent irregularity and was set aside in writ jurisdiction. The Court also considered service by uploading the order on the GST portal under Section 169(1)(d) of the CGST Act, noting practical access difficulties for registered persons and indicating that a delayed writ challenge may be entertained on a 20% deposit of the disputed tax. The matter was remanded for fresh assessment after due opportunity of hearing, the period from filing of the writ petition until receipt of the order by the Assessing Officer was excluded for limitation purposes, and all contentions before the Assessing Officer were preserved. Case-Laws GST Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792298