https://www.taxtmi.com/caselaws?id=792447 An assessment order issued without a Document Identification Number was treated as suffering from an inherent defect, exposing it to judicial interference. The Court also considered whether portal upload amounted to valid service under Section 169(1)(d) of the CGST Act and noted practical difficulties faced by registered persons in accessing portal-based communications. Balancing taxpayer hardship and revenue protection, the Court granted conditional relief despite delay in approaching the Court, set aside the assessment, and remanded the matter for fresh adjudication after due opportunity of hearing, subject to deposit of part of the disputed tax. 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=792447 An assessment order issued without a Document Identification Number was treated as suffering from an inherent defect, exposing it to judicial interference. The Court also considered whether portal upload amounted to valid service under Section 169(1)(d) of the CGST Act and noted practical difficulties faced by registered persons in accessing portal-based communications. Balancing taxpayer hardship and revenue protection, the Court granted conditional relief despite delay in approaching the Court, set aside the assessment, and remanded the matter for fresh adjudication after due opportunity of hearing, subject to deposit of part of the disputed tax. Case-Laws GST Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792447