https://www.taxtmi.com/caselaws?id=792448 An assessment order under GST must bear the assessing officer's signature; an unsigned FORM GST DRC-07 is invalid and not cured by service provisions. The Court applied earlier Division Bench rulings and held that an unsigned order is not validly served, so delay in challenging it did not defeat the writ petition. As the assessment order itself was unsustainable, the consequential recovery notice and penalty notice could not survive independently. The unsigned assessment order was set aside, and the matter was remanded to the assessing authority to pass fresh orders after due notice. en-us Wed, 06 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792448 An assessment order under GST must bear the assessing officer's signature; an unsigned FORM GST DRC-07 is invalid and not cured by service provisions. The Court applied earlier Division Bench rulings and held that an unsigned order is not validly served, so delay in challenging it did not defeat the writ petition. As the assessment order itself was unsustainable, the consequential recovery notice and penalty notice could not survive independently. The unsigned assessment order was set aside, and the matter was remanded to the assessing authority to pass fresh orders after due notice. Case-Laws GST Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792448