Summary: The Andhra Pradesh High Court, in the case of Sai Manikanta Electrical Contractors v. Deputy Commissioner, Special Circle [Writ Petition No. 12201 of 2024 dated June 06, 2024], set aside the assessment proceedings due to the absence of a Document Identification Number (DIN) in the communication served to the petitioner. The Petitioner, M/s Sai Manikanta Electrical Contractors, received a letter on May 10, 2024, requesting the Managing Director to halt any payments to the Petitioner. The Petitioner contended that this communication was invalid since it lacked the mandatory DIN, as required by Circular No. 122/41/2019-GST dated November 05, 2019, and Circular No. 02 of 2022 from the Government of Andhra Pradesh. The court opined that any communication issued without a DIN is not legally sustainable and, therefore, the proceedings based on such communication were set aside. However, the court granted the Department the liberty to continue proceedings in accordance with the law, with the Petitioner expected to cooperate in the completion of the pending assessment order.
The Hon’ble Andhra Pradesh High Court in Sai Manikanta Electrical Contractors v. Deputy Commissioner, Special Circle [Writ Petition No. 12201 of 2024 dated June 06, 2024], set aside the assessment order’s proceedings due to the absence of the Document Identification Number (“DIN”) which was mandatory vide Circular No. 122/41/2019-GST dated November 05, 2019 and Government of Andhra Pradesh, in Circular No. 02 of 2022 dated August 01, 2022 (“the Circulars”). However, the Hon’ble Court granted liberty to the Department to proceed in accordance with law.
Facts:
M/s Sai Manikanta Electrical Contractors (“the ‘Petitioner’) was served Letter dated May 10, 2024 (“the Impugned Letter”), requesting the Managing Director to stall the payment if any payable to the Petitioner.
The Petitioner contended that the absence of the DIN after serving the notice rendered it invalid, as per the Circular. However, it was argued that any communication not bearing the electronically generated DIN through portal would be considered invalid.
Hence, aggrieved by the circumstances, the Petitioner filed the present writ petition.
Issue:
Whether any communication is valid if served without generating DIN?
Held:
The Hon’ble Andhra Pradesh High Court in Writ Petition No. 12201 of 2024 held as under:
- Opined that, the Impugned Letter was issued 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.
- Held that, the Department is at liberty to proceed in accordance with 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 Respondent. Hence, the writ Petition was allowed.
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