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2024 (12) TMI 1443 - HC - GSTChallenge to assessment order - the proceedings did not contain a DIN number - HELD THAT - A Division Bench of this Court in the case of M/S. CLUSTER ENTERPRISES VERSUS THE DEPUTY ASSISTANT COMMISSIONER (ST) -2 ANDHRA PRADESH, THE ASSISTANT COMMISSIONER (ST) (FAC) , PRODDUTUR-II CIRCLE, THE COMMISSIONER OF STATE TAX, GUNTUR, STATE OF ANDHRA PRADESH. 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 VERSUS THE DEPUTY COMMISSIONER, SPECIAL CIRCLE, VISAKHAPATNAM-II, THE DEPUTY COMMISSIONER (ST) , STATE OF ANDHRA PRADESH, THE CHAIRMAN, MANAGING DIRECTOR VISAKHAPATNAM, THE EXECUTIVE ENGINEER, OPERATION DIVISION VIZIANAGARAM. 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. Conclusion - The non-mention of a DIN number in the order, which was uploaded in the portal, requires the impugned order to be set aside. Petition allowed.
In the case before the Andhra Pradesh High Court, the petitioner challenged an assessment order issued by the 1st respondent under the Goods and Services Tax Act, 2017, for multiple financial years, on the grounds that the order lacked a Document Identification Number (DIN). The absence of a DIN was confirmed by the Government Pleader for Commercial Tax. The court referenced the Supreme Court's decision in Pradeep Goyal Vs. Union of India, which held that an order without a DIN is "non-est and invalid." Additionally, previous decisions by the Andhra Pradesh High Court in M/s. Cluster Enterprises and Sai Manikanta Electrical Contractors reinforced that the absence of a DIN invalidates such proceedings. Consequently, the court set aside the impugned assessment order and granted the 1st respondent the liberty to conduct a fresh assessment with proper notice to the petitioner and the inclusion of a DIN. The time taken for the writ petition is excluded from the limitation period for issuing a new assessment order. There were no orders regarding costs, and any pending miscellaneous applications were closed.
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