Sai Manikanta Electrical Contractors Vs Deputy Commissioner (Andhra Pradesh High Court)
The recent judgment by the Andhra Pradesh High Court in the case of Sai Manikanta Electrical Contractors vs. Deputy Commissioner addresses a crucial issue regarding the validity of GST proceedings issued without a Document Identification Number (DIN). The petitioner challenged proceedings issued by the 1st respondent, arguing their invalidity due to the absence of DIN, as mandated by Circulars from the Central Board of Indirect Taxes and the Government of Andhra Pradesh.
The core contention of the petitioner was that the absence of DIN in the proceedings rendered them legally untenable. Citing Circular No. 122/41/2019-GST and Circular No. 2 of 2022, it was argued that any communication lacking a DIN from the Board’s portal is considered non-existent in legal terms. The High Court examined the proceedings and affirmed that they indeed lacked a DIN, thereby violating the established circulars.
The Government Pleader representing the respondents did not contest the factual position but submitted written instructions acknowledging the legal principle that communications without DIN are invalid.
Upon perusal of the records and considering the precedents set by the circulars, the Court concluded that the proceedings dated 10.05.2024 were devoid of legal standing due to the absence of DIN. Consequently, the Court set aside the impugned proceedings. However, it granted liberty to the Department to proceed in accordance with the law, particularly to complete the pending Assessment Order, provided the petitioner’s cooperation.
