No Communication Valid Without DIN, Rules Andhra Pradesh High Court

By: Admin | August 26, 2024 | Categories: Important Pronouncements | 4 Min Read

The Andhra Pradesh High Court recently ruled in Sai Manikanta Electrical Contractors v. Deputy Commissioner, Special Circle [Writ Petition No. 12201 of 2024] that communications served without a Document Identification Number (DIN) are invalid. This decision is based on Circular No. 122/41/2019-GST dated November 05, 2019, and Circular No. 02 of 2022 dated August 01, 2022.

Case Summary:

Facts:

  • M/s Sai Manikanta Electrical Contractors (the “Petitioner”) received a letter dated May 10, 2024, instructing them to halt any payments.
  • The Petitioner argued that the absence of DIN rendered the notice invalid, as DIN is required for valid communication.

Issue:

  • The core issue was whether a communication without DIN is considered valid.

Held:

  • The Court agreed with the Petitioner, ruling that the letter issued without a DIN is invalid and must be set aside.
  • The Department was given the liberty to proceed according to the law, and the Petitioner was directed to cooperate with the Department in completing the pending assessment order.

This ruling underscores the necessity of DIN in ensuring the validity of official communications under GST regulations.

#GST #DIN #AndhraPradeshHighCourt #LegalUpdate #GSTCompliance #TaxRegulations #DocumentIdentificationNumber

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