The High Court reviewed a case involving the challenge of tax recovery proceedings. The petitioner...

The High Court reviewed a case involving the challenge of tax recovery proceedings. The petitioner disputed the lack of a Document Identification St Number (DIN) in the proceedings issued by the 1st respondent. The court noted that the absence of the DIN number rendered the proceedings invalid, citing a Circular from the Central Board of Indirect Taxes and the Government of Andhra Pradesh. Consequently, the court set aside the proceedings dated 10.05.2024. The Department was permitted to proceed lawfully, and the petitioner was instructed to cooperate for the pending Assessment Order. The writ petition was granted. .....

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