The Andhra Pradesh High Court has ruled that GST ( Goods and Services Tax ) proceedings lacking Document Identification Number ( DIN ) are legally invalid.
The bench of Justice Kiranmayee Mandava and Justice Nyapathy Vijay of Andhra Pradesh High Court found that the impugned proceedings indeed lacked a DIN. The court stated that “In view of the Circular issued by the Central Board of Indirect Taxes and Government of Andhra Pradesh, the impugned proceedings dated 10.05.2024 issued by St the 1 respondent, without generating the DIN number would have no legs to stand in the eye of law and the said proceedings are liable to be set aside.”
The petitioner’s counsel submitted that the impugned proceedings were issued without generating a DIN, violating Circular No. 122/41/2019-GST, dated November 5, 2019, issued by the Central Board of Indirect Taxes ( CBIC ), and Circular No. 2 of 2022, dated August 1, 2022, from the Government of Andhra Pradesh. According to these circulars, any communication not bearing an electronically generated DIN is deemed invalid and is considered as never issued.
The Government Pleader representing the respondents presented written instructions from the Department, which confirmed that any communication without a DIN is invalid.
The bench found that the impugned proceedings lacked DIN. Accordingly, impugned proceedings were set aside. However, it granted the Department the liberty to proceed in accordance with the law, provided the petitioner cooperates fully in completing the pending assessment order before the first respondent- The Deputy Commissioner.
Accordingly, the writ petition is allowed. Pasupuleti Venkata Prasad appeared for the Petitioner.
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