The petitioner contended that the absence of the signature rendered the assessment order invalid. The petitioner submitted that the assessment order had not been served through the conventional mode and that the respondents claimed service only by uploading the order on the GST portal. Considering the hardships faced by registered persons, particularly where assessment orders suffer from patent irregularities, the Court held that the impugned assessment order should be set aside. The Court also directed that any payment already made or amount recovered after the impugned assessment order should be adjusted against the said deposit. SRK Enterprises Vs. Assistant Commissioner, in W.P.No.29397 of 2023, decided on 10.11.2023, had set aside the impugned assessment order.