https://www.taxtmi.com/caselaws?id=796120 Unsigned GST assessment orders are described as inherently defective because the assessing officer's signature is essential and the defect cannot be cured through the CGST Act's general provisions on mistakes or service. The note also treats the absence of a Document Identification Number as a ground affecting validity. Portal upload is recognised as a statutory mode of service, but delayed writ challenges to patently irregular orders may still be considered where online-regime difficulties exist, subject to a conditional deposit of disputed tax. It states that fresh assessment should follow after providing an opportunity of hearing, with substantive issues preserved for the assessing authority. en-us Mon, 20 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796120 Unsigned GST assessment orders are described as inherently defective because the assessing officer's signature is essential and the defect cannot be cured through the CGST Act's general provisions on mistakes or service. The note also treats the absence of a Document Identification Number as a ground affecting validity. Portal upload is recognised as a statutory mode of service, but delayed writ challenges to patently irregular orders may still be considered where online-regime difficulties exist, subject to a conditional deposit of disputed tax. It states that fresh assessment should follow after providing an opportunity of hearing, with substantive issues preserved for the assessing authority. Case-Laws GST Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796120