{"id":74937,"date":"2026-02-03T14:48:33","date_gmt":"2026-02-03T09:18:33","guid":{"rendered":""},"modified":"2026-02-03T14:48:33","modified_gmt":"2026-02-03T09:18:33","slug":"electronic-assessment-order-validity-and-reference-number-as-authentication-unexplained-delay-bars-challenge-and-leads-to-dismissal","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74937","title":{"rendered":"Electronic assessment order validity and reference number as authentication; unexplained delay bars challenge and leads to dismissal"},"content":{"rendered":"<p>Electronic assessment order validity and reference number as authentication; unexplained delay bars challenge and leads to dismissal<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96576\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74937","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74937","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74937"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74937\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74937"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74937"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}