https://www.taxtmi.com/caselaws?id=793304 An assessment order under the GST regime must bear the assessing officer's signature to be validly issued, and an unsigned order is not cured by Sections 160 or 169 of the CGST Act. The Court also treated Rule 26(3) of the CGST Rules as requiring service of notices or orders with signature, so an unsigned order cannot amount to valid service. On that basis, delay in approaching the Court could not be used to deny relief. The unsigned assessment order was set aside, with liberty to proceed afresh by issuing notice and signing the order. en-us Wed, 17 Dec 2025 00:00:00 +0530 Fri, 12 Jun 2026 08:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793304 An assessment order under the GST regime must bear the assessing officer's signature to be validly issued, and an unsigned order is not cured by Sections 160 or 169 of the CGST Act. The Court also treated Rule 26(3) of the CGST Rules as requiring service of notices or orders with signature, so an unsigned order cannot amount to valid service. On that basis, delay in approaching the Court could not be used to deny relief. The unsigned assessment order was set aside, with liberty to proceed afresh by issuing notice and signing the order. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793304