Sai Manikanta Electrical Contractors Vs Deputy Commissioner (Andhra Pradesh High Court)
In a significant ruling, the Andhra Pradesh High Court has invalidated GST proceedings initiated without generating a Document Identification Number (DIN). The case of Sai Manikanta Electrical Contractors vs. Deputy Commissioner brings to light the critical importance of adhering to procedural mandates as per the Central Board of Indirect Taxes and Customs (CBIC) Circular No. 122/41/2019-GST and the Government of Andhra Pradesh Circular No. 2 of 2022.
The writ petition was filed by Sai Manikanta Electrical Contractors, challenging the proceedings initiated by the Deputy Commissioner, identified as the 1st respondent, under reference No. Nil/2024 dated 10.05.2024. The petitioner argued that the proceedings were invalid as they did not contain the requisite Document Identification Number (DIN).
The Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 122/41/2019-GST on 05.11.2019, which mandates that all communications under GST laws must include a DIN. This requirement ensures transparency and accountability in tax administration. Additionally, the Government of Andhra Pradesh issued Circular No. 2 of 2022 on 01.08.2022, reinforcing the necessity of DIN for all GST communications within the state.
The petitioner’s counsel contended that the absence of a DIN in the impugned proceedings rendered them contrary to the aforementioned circulars. The Government Pleader, representing the respondents, acknowledged this legal position, stating that any communication lacking a DIN or a unique identification number generated through the BO portal is deemed invalid and is considered as never issued.
