Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2024 (6) TMI 1158

X X   X X   Extracts   X X   X X

→ Full Text of the Document

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

→ Full Text of the Document

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

→ Full Text of the Document

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

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates