Case Law Details
Case Name : Sai Manikanta Electrical Contractors Vs Deputy Commissioner (Andhra Pradesh High Court)
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Courts :
All High Courts Andhra Pradesh HC
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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 wa
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