2024 (12) TMI 1117 - HC - GST

Challenge to assessment order - it is alleged that the proceedings did not contain a DIN number - no DIN number on the impugned assessment order - HELD THAT - A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa 2024 (7) TMI 1512 - ANDHRA PRADESH HIGH COURT , 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 2024 (6) TMI 1158 - ANDHRA PRADESH HIGH COURT , had also held that non-mention of a DIN number would require the order to be set aside. In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in the order, which was uploaded in the portal, requires the impugned order to be set aside. The impugned proceedings set aside - petition allowed.

Summary

The High Court of Andhra Pradesh allowed the writ petition challenging an assessment order under the GST Act due to the absence of a DIN number, citing previous judgments and a circular from the C.B.I.C. The court set aside the impugned proceedings and granted liberty to conduct a fresh assessment with a DIN number assigned. No costs were awarded.