https://www.taxtmi.com/caselaws?id=795850 An assessment order issued without a Document Identification Number is described as suffering from a patent and inherent irregularity that invalidates it. Although portal uploading is recognised as a valid mode of service under the GST law, practical hardship in the online regime, combined with the patent defect, may justify entertaining a delayed writ challenge on equitable terms. The challenge may proceed upon a protective pre-deposit of 20% of the disputed tax, and the assessment must be reconsidered after a hearing, with substantive issues left open. en-us Wed, 17 Jun 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795850 An assessment order issued without a Document Identification Number is described as suffering from a patent and inherent irregularity that invalidates it. Although portal uploading is recognised as a valid mode of service under the GST law, practical hardship in the online regime, combined with the patent defect, may justify entertaining a delayed writ challenge on equitable terms. The challenge may proceed upon a protective pre-deposit of 20% of the disputed tax, and the assessment must be reconsidered after a hearing, with substantive issues left open. Case-Laws GST Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795850