The Andhra Pradesh High Court set aside the Goods and Service Tax ( GST ) proceedings initiated without generating a Document Identification Number ( DIN ), as it was Invalid as per the Central Board of Direct Tax ( CBDT ) Circular.
Sai Manikanta Electrical Contractors, the petitioner challenged the proceedings of the 1st respondent requesting the 4th respondent to stall the payment if proceedings of the any payable to the petitioner.
Counsel for the petitioner contended that the impugned proceedings do not contain Document Identification Number ( DIN ), and without generating the DIN number, the 1 respondent had issued the impugned proceedings and contended proceedings are contrary to the Circular No. 122/41/2019-GST, dated 05.11.2019 issued by the Central Board of Indirect Taxes and Government of Andhra Pradesh, in Circular No.2 of 2022 dated 01.08.2022.
On the other hand, the Government Pleader appearing on behalf of the respondents, placed on record the written instructions received by him from the Department. The said instructions do not dispute the above stated legal position that any communication, that does not bear the electronically generated DIN/. Unique identification numbers generated through the BO portal shall be treated as invalid and shall be deemed to have never been issued.
In view of the Circular issued by the Central Board of Indirect Taxes and Government of Andhra Pradesh, the impugned proceedings issued by the 1st respondent, without generating the DIN number would have no legs to stand in the eye of the law and the said proceedings are liable to be set aside.
A division bench of Justice Kiranmayee Mandava and Justice Nyapathy Vijay set aside the impugned proceedings and granted liberty to the Department to proceed under law, and the petitioner shall cooperate with the Department in all respects in completion of the Assessment Order, which is stated to be pending for consideration before the 1st respondent. The Court allowed the writ petition
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