Electronic assessment order validity and reference number as authentication; unexplained delay bars challenge and leads to dismissal

Electronic assessment order validity and reference number as authentication; unexplained delay bars challenge and leads to dismissalCase-LawsGSTThe note addresses the legal sufficiency of an electronically uploaded assessment order and its summary carryin

Electronic assessment order validity and reference number as authentication; unexplained delay bars challenge and leads to dismissal
Case-Laws
GST
The note addresses the legal sufficiency of an electronically uploaded assessment order and its summary carrying a Reference Number / Document Identification Number as proof of digital authentication; the Reference Number is treated as exclusively assigned to that order, supporting its validity. It also treats unexplained delay in approaching

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