TMI Blog2024 (6) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... OF 2024 - - - GST - Recovery of Tax dues - Challenging the proceedings of the 1 st respondent, requesting the 4 th respondent to stall the payment if any payable to the petitioner - Garnishee order - petitioner contends that the impugned proceedings do not contain Document Identification St Number (DIN), and without generating the DIN number - HELD THAT:- It is found from the impugned proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner: Sri Pasupuleti Venkata Prasad For the Respondent Nos. 1 to 3 : GP For Commercial Tax For the Respondent Nos. 4 5 : Sri Metta Chandra Shekar Rao, SC for APEPDCL ORDER PER KIRANMAYEE MANDAVA, The present writ petition is filed challenging the proceedings of the 1 st respondent in Ref. No. Nil/2024, dated 10.05.2024, requesting the 4 th respondent to stall the payment if any payable to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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