https://www.taxtmi.com/caselaws?id=795853 An assessing officer's signature is presented as indispensable to the validity of a GST assessment order. An unsigned order is described as inherently invalid, and the defect is not curable through provisions addressing procedural irregularities or electronic service. The notes further state that delayed challenge to a portal-uploaded order may still receive relief where the assessment contains a patent irregularity, subject to a deposit of 20% of disputed penalty and interest to balance revenue interests. Reconsideration after an opportunity of hearing is identified as the required follow-on process, 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 presented as indispensable to the validity of a GST assessment order. An unsigned order is described as inherently invalid, and the defect is not curable through provisions addressing procedural irregularities or electronic service. The notes further state that delayed challenge to a portal-uploaded order may still receive relief where the assessment contains a patent irregularity, subject to a deposit of 20% of disputed penalty and interest to balance revenue interests. Reconsideration after an opportunity of hearing is identified as the required follow-on process, 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