https://www.taxtmi.com/caselaws?id=793307 An assessment order issued without a Document Identification Number was treated as suffering from an inherent procedural defect and was set aside, with the matter remanded for fresh adjudication after hearing. On service, portal uploading under the GST regime was considered under section 169(1)(d), but was not treated as a complete answer to defeat relief where the order itself was procedurally defective. The writ challenge was entertained despite the delay issue, subject to a 20% pre-deposit of the disputed tax as interim fiscal protection. en-us Mon, 27 Apr 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793307 An assessment order issued without a Document Identification Number was treated as suffering from an inherent procedural defect and was set aside, with the matter remanded for fresh adjudication after hearing. On service, portal uploading under the GST regime was considered under section 169(1)(d), but was not treated as a complete answer to defeat relief where the order itself was procedurally defective. The writ challenge was entertained despite the delay issue, subject to a 20% pre-deposit of the disputed tax as interim fiscal protection. Case-Laws GST Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793307