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of <h1>Andhra Pradesh HC Invalidates Proceedings Lacking Document ID Number, Petitioner Must Cooperate with Assessment Order.</h1> <h3>Sai Manikanta Electrical Contractors 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.</h3> The HC of Andhra Pradesh annulled the proceedings initiated by the 1st respondent due to the absence of a Document Identification Number (DIN), in ... Recovery of Tax dues - Challenging the proceedings of the 1st respondent, requesting the 4th 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 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 dated 10.05.2024 issued by the 1st respondent, without generating the DIN number would have no legs to stand in the eye of law and the said proceedings are liable to be set aside. Accordingly, impugned proceedings dated 10.05.2024 are set aside. However, 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 1st respondent. The writ petition is allowed. The High Court of Andhra Pradesh set aside proceedings of the 1st respondent for lack of DIN number, as per Circular No. 122/41/2019-GST. Petitioner to cooperate for pending Assessment Order. Writ petition allowed with no costs.
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