Avani Tech Soulutions Private Limited Vs Deputy Commissioner Central Tax (Andhra Pradesh High Court)
Andhra Pradesh High Court held that non-mentioning of Document Identification Number [DIN] in show cause notice uploaded on GST portal requires quashing of show cause notice. Accordingly, writ disposed of.
Facts- The petitioner was served with the show-cause notice, dated 17.03.2023, passed by the 1st respondent, under the Goods and Service Tax Act, 2017. This show-cause notice of the 1st respondent has been challenged by the petitioner in this Writ Petition. The show-cause notice, dated 17.03.2023, is challenged by the petitioner, on various grounds, including the ground that the said proceeding did not contain a DIN number.
Conclusion- A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa, on the basis of the circular, dated 23.12.2019, bearing No.128/47/2019-GST, issued by the C.B.I.C., had held that non-mention of a DIN number would mitigate against the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam, had also held that non-mention of a DIN number would require the order to be set aside.
