9911796707
TMI BlogNo communication is valid if served without DINX X X X Extracts X X X X X X X X Extracts X X X X ..... No communication is valid if served without DIN X X X X Extracts X X X X X X X X Extracts X X X X ..... PERATION DIVISION VIZIANAGARAM [2024 (6) TMI 1158 - ANDHRA PRADESH HIGH COURT], set aside the assessment order's proceedings due to the absence of the Document Identification Number ("DIN") which was mandatory vide Circular No. 122/41/2019-GST dated November 05, 2019 and Government of Andhra Pradesh, in Circular No. 02 of 2022 dated August 01, 2022 ("the Circulars"). However, the Hon'ble Court gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted liberty to the Department to proceed in accordance with law. Facts: M/s Sai Manikanta Electrical Contractors ("the 'Petitioner') was served Letter dated May 10, 2024 ("the Impugned Letter"), requesting the Managing Director to stall the payment if any payable to the Petitioner. The Petitioner contended that the absence of the DIN after serving the notice rendered it invalid, as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Circular. However, it was argued that any communication not bearing the electronically generated DIN through portal would be considered invalid. Hence, aggrieved by the circumstances, the Petitioner filed the present writ petition. Issue: Whether any communication is valid if served without generating DIN? Held: The Hon'ble Andhra Pradesh High Court in SAI MANIKANTA ELECTRICAL CONTRACTO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RS 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] held as under: * Opined that, the Impugned Letter was issued without generating the DIN number would have no legs to stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the eye of law and the said proceedings are liable to be set aside. * Held that, the Department is at liberty to proceed in accordance with law, and the Petitioner shall cooperate with the Department in all respects in completion of the Assessment Order, which is stated to be pending for consideration before the Respondent. Hence, the writ Petition was allowed. (Author can be reached at inf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [email protected]) X X X X Extracts X X X X X X X X Extracts X X X X
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