https://www.taxtmi.com/caselaws?id=796193 An unsigned GST summary assessment order in FORM GST DRC-07 is invalid because Rule 26(3) of the CGST Rules requires notices and orders to bear the assessing officer's signature. Sections 160 and 169 of the CGST Act do not cure the absence of a signature, and an unsigned proceeding is not duly served. As no effective service occurs, delay in challenging the unsigned order does not bar relief. The assessment summary cannot operate unless a fresh assessment follows notice and issuance of a duly signed order, with the intervening period excluded for limitation purposes. en-us Wed, 06 May 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796193 An unsigned GST summary assessment order in FORM GST DRC-07 is invalid because Rule 26(3) of the CGST Rules requires notices and orders to bear the assessing officer's signature. Sections 160 and 169 of the CGST Act do not cure the absence of a signature, and an unsigned proceeding is not duly served. As no effective service occurs, delay in challenging the unsigned order does not bar relief. The assessment summary cannot operate unless a fresh assessment follows notice and issuance of a duly signed order, with the intervening period excluded for limitation purposes. Case-Laws GST Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796193