https://www.taxtmi.com/caselaws?id=793969 An assessment order in FORM GST DRC-07 without the assessing officer's signature was treated as a patent defect and held invalid; the curative provisions on mistake or service could not validate it. Service by uploading the order on the GST portal was considered in the GST context, and the writ challenge was entertained despite delay on a conditional basis. The petition was allowed subject to deposit of 20% of the disputed tax, the assessment was set aside, and the matter was remanded for fresh adjudication after hearing the taxpayer, with limitation excluded for the intervening period. en-us Mon, 15 Jun 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793969 An assessment order in FORM GST DRC-07 without the assessing officer's signature was treated as a patent defect and held invalid; the curative provisions on mistake or service could not validate it. Service by uploading the order on the GST portal was considered in the GST context, and the writ challenge was entertained despite delay on a conditional basis. The petition was allowed subject to deposit of 20% of the disputed tax, the assessment was set aside, and the matter was remanded for fresh adjudication after hearing the taxpayer, with limitation excluded for the intervening period. Case-Laws GST Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793969