https://www.taxtmi.com/caselaws?id=469264 An unsigned GST assessment order in Form GST DRC-07 was treated as invalid because the assessing officer's signature is required, and the defect was not cured by Sections 160 and 169 of the CGST Act or by Rule 26(3) of the CGST Rules. The Court held that an unsigned notice or order is not valid service in law, so delay in challenging it did not bar the writ petition where valid service had not occurred. The impugned assessment was set aside, while fresh assessment was left open in accordance with law. en-us Wed, 10 Sep 2025 00:00:00 +0530 Thu, 11 Jun 2026 19:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469264 An unsigned GST assessment order in Form GST DRC-07 was treated as invalid because the assessing officer's signature is required, and the defect was not cured by Sections 160 and 169 of the CGST Act or by Rule 26(3) of the CGST Rules. The Court held that an unsigned notice or order is not valid service in law, so delay in challenging it did not bar the writ petition where valid service had not occurred. The impugned assessment was set aside, while fresh assessment was left open in accordance with law. Case-Laws GST Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469264