https://www.taxtmi.com/highlights?id=101141 A GST assessment order in Form GST DRC-07 issued without the assessing officer's signature is inherently invalid, because the signature is an indispensable requirement and its absence is a patent irregularity. Although the respondents objected on delay and relied on portal upload as service, the writ challenge was entertained in view of the defective order and practical difficulties under the online GST regime. The Court held that such delayed writ petitions may be considered on deposit of 20% of the disputed tax. The unsigned order was set aside and the matter remanded for fresh assessment after giving the assessee an opportunity of hearing. en-us Fri, 26 Jun 2026 07:07:29 +0530 Fri, 26 Jun 2026 07:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101141 A GST assessment order in Form GST DRC-07 issued without the assessing officer's signature is inherently invalid, because the signature is an indispensable requirement and its absence is a patent irregularity. Although the respondents objected on delay and relied on portal upload as service, the writ challenge was entertained in view of the defective order and practical difficulties under the online GST regime. The Court held that such delayed writ petitions may be considered on deposit of 20% of the disputed tax. The unsigned order was set aside and the matter remanded for fresh assessment after giving the assessee an opportunity of hearing. Highlights GST Fri, 26 Jun 2026 07:07:29 +0530 https://www.taxtmi.com/highlights?id=101141