Daily Archives: May 21, 2026

An unsigned GST assessment order lacking a Document Identification Number is legally invalid and void. Issue Whether an electronic assessment order in Form GST DRC-07 uploaded onto the GST portal is legally sustainable if it lacks both the Assessing Officer’s signature and a mandatory Document Identification Number (DIN). Facts The first respondent issued and uploaded… Read More »

An unsigned GST assessment order uploaded on the portal is legally invalid and must be set aside. Issue Whether an electronic assessment order uploaded to the GST portal without the physical or digital signature of the Assessing Officer is valid under Section 160 of the CGST Act, and whether an appellate delay prevents a writ… Read More »

An unsigned GST assessment order uploaded on the portal is legally invalid and must be set aside. Issue Whether an electronic assessment order uploaded to the GST portal without the physical or digital signature of the Assessing Officer is valid under Section 160 of the CGST Act, and whether an appellate delay prevents a writ… Read More »

Section 129 detention terms cannot apply to goods once final Section 130 confiscation orders are passed. Issue Whether an appellant can seek provisional release of seized goods and conveyance by invoking the more lenient terms of the Section 129 detention framework after a final confiscation order has already been passed under Section 130 of the… Read More »

Writ is not maintainable to challenge transit penalties after voluntary payment and release of goods. Issue Whether a taxpayer can maintain a writ petition under Article 226 to challenge transit detention penalties and seek a refund on the grounds of an expired e-way bill and lack of tax evasion intent, when the person-in-charge voluntarily paid… Read More »

Writ jurisdiction cannot be invoked when an alternative statutory appeal remedy is available against an assessment order. Issue Whether a taxpayer can maintain a writ petition under Article 226 of the Constitution to challenge a final GST assessment order by claiming that the initial notice was merely a summary and lacked proper statutory elements, when… Read More »