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2024 (6) TMI 1158 - HC - GSTIssues involved: Challenge to proceedings of 1st respondent lacking DIN number validity and compliance with Circulars. Analysis: The petitioner challenged the proceedings of the 1st respondent dated 10.05.2024, as they lacked the Document Identification Number (DIN). The petitioner argued that the absence of DIN rendered the proceedings invalid, citing Circulars issued by the Central Board of Indirect Taxes and Government of Andhra Pradesh. On the contrary, the Government Pleader for the respondents did not dispute the requirement of DIN for validity. The Court noted the absence of DIN in the impugned proceedings, emphasizing that as per the Circulars, any communication without DIN is deemed invalid. Consequently, the Court set aside the proceedings dated 10.05.2024. However, the Department was permitted to proceed lawfully, and the petitioner was directed to cooperate in the pending Assessment Order before the 1st respondent. The Court's decision was based on the non-compliance of the impugned proceedings with the requirement of a DIN number, as mandated by Circulars from the Central Board of Indirect Taxes and Government of Andhra Pradesh. The Court emphasized that any communication lacking the electronically generated DIN is considered invalid and has no legal standing. As a result, the proceedings dated 10.05.2024 were deemed void and set aside. The Court granted liberty to the Department to continue proceedings in compliance with the law, highlighting the importance of cooperation from the petitioner in the pending Assessment Order process. In conclusion, the writ petition was allowed by the Court, with no order as to costs. The decision to set aside the impugned proceedings lacking a DIN number was based on the legal position established by Circulars governing such communications. The Court's ruling underscored the significance of compliance with procedural requirements to ensure the validity of official communications and emphasized the need for adherence to established guidelines for legal efficacy.
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