The Andhra Pradesh High Court in the case of SAI MANIKANTA ELECTRICAL CONTRACTORS vide WRIT PETITION NO. 12201 OF 2024 dated 06.06.2024, has held that the absence of DIN in the proceedings renders them legally invalid. The DIN is mandatory as per Circular No. 122/41/2019-GST and Circular No. 2 of 2022. The specific proceedings dated 10.05.2024 were set aside due to this violation. The Department is permitted to reinitiate proceedings in compliance with the law.
The judgment underscores the importance of adhering to procedural requirements such as DIN in GST communications. It highlights the judiciary's role in upholding compliance with established circulars and regulations.
Facts of the Case:- The petitioner challenged the proceedings dated 10.05.2024, requesting respondents to stall any payment to the petitioner. The impugned proceedings lacked a DIN, as mandated by Circular No. 122/41/2019-GST dated 05.11.2019 by the Central Board of Indirect Taxes and Circular No. 2 of 2022 dated 01.08.2022 by the Government of Andhra Pradesh. According to the petitioner, issuing proceedings without a DIN renders them invalid.
The Counsel representing the respondents, did not dispute the legal requirement for a DIN. Written instructions from the Department confirm that any communication lacking a DIN is invalid.
Issue:- Validity of GST proceedings issued without a Document Identification Number (DIN)
Held that:- The Court examined the proceedings and confirmed the absence of DIN, affirming the violation of the established circulars. The Court referred to the precedents set by the circulars, which stipulate that communications without a DIN are legally untenable.
The court concluded that the impugned proceedings dated 10.05.2024, lacking a DIN, have no legal standing. The impugned proceedings were set aside. The Department is permitted to reinitiate proceedings in compliance with the law. The petitioner is expected to cooperate in the completion of the pending Assessment Order.
To read the complete judgment 2024 Taxo.online 1267
