https://www.taxtmi.com/caselaws?id=796023 An assessing officer's signature is mandatory for a valid assessment order; curative provisions concerning procedural defects or service do not remedy its absence. An unsigned assessment order is therefore invalid and liable to be set aside. Under Rule 26(3), communication of an unsigned order does not constitute valid service, so delay in challenging it is immaterial. Any replacement assessment must be made through a fresh signed order preceded by notice, with the intervening period excluded in computing limitation. en-us Tue, 16 Jun 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796023 An assessing officer's signature is mandatory for a valid assessment order; curative provisions concerning procedural defects or service do not remedy its absence. An unsigned assessment order is therefore invalid and liable to be set aside. Under Rule 26(3), communication of an unsigned order does not constitute valid service, so delay in challenging it is immaterial. Any replacement assessment must be made through a fresh signed order preceded by notice, with the intervening period excluded in computing limitation. Case-Laws GST Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796023