https://www.taxtmi.com/caselaws?id=795853 An assessing officer's signature is indispensable to a valid GST assessment order. An unsigned order is inherently invalid and cannot be cured under the CGST Act provisions concerning procedural defects or electronic service. Although lack of portal access and ignorance of an uploaded order would ordinarily not justify delayed recourse, relief may be granted where the assessment has a patent irregularity. Relief is conditional on deposit of 20% of the disputed penalty and interest. The assessment requires reconsideration after an opportunity of hearing, with all issues remaining open before the assessing authority. en-us Wed, 24 Jun 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795853 An assessing officer's signature is indispensable to a valid GST assessment order. An unsigned order is inherently invalid and cannot be cured under the CGST Act provisions concerning procedural defects or electronic service. Although lack of portal access and ignorance of an uploaded order would ordinarily not justify delayed recourse, relief may be granted where the assessment has a patent irregularity. Relief is conditional on deposit of 20% of the disputed penalty and interest. The assessment requires reconsideration after an opportunity of hearing, with all issues remaining open before the assessing authority. Case-Laws GST Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795853