Case Law Details
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.
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
The present writ petition is filed challenging the proceedings of the 1st respondent in Ref. No. Nil/2024, dated 10.05.2024, requesting the 4th respondent to stall the payment if any payable to the petitioner.
2. Learned counsel for the petitioner contends that the impugned proceedings do not contain Document Identification Number (DIN), and without generating the DIN number, the 1st respondent had issued the impugned proceedings, and contends that without generating DIN, issuance of the impugned proceedings are contrary to the Circular No.122/41/2019-GST, dated 05.11.2019 issued by the Central Board of Indirect Taxes and Government of Andhra Pradesh, in Circular No.2 of 2022 dated 01.08.2022.
3. On the other hand, learned Government Pleader appearing on behalf of the respondents, placed on record the written instructions received by him from the Department. The said instructions do not dispute the above stated the legal position that any communication, which does not bear the electronically generated DIN/Unique identification number generated through BO portal, shall be treated as invalid and shall be deemed to have never been issued.
4. Perused the record.
5. We find from the impugned proceedings that they do not contain any DIN number. 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 the 1st 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. Accordingly, impugned proceedings dated 10.05.2024 are set aside. However, 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 1st respondent.
Accordingly, the writ petition is allowed. There shall be no order as to costs. Consequently, miscellaneous applications, if any, pending shall stand closed.
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