GST Proceedings issued without DIN not Valid: Andhra Pradesh HC [Read More]

The Andhra Pradesh High Court ruled that GST proceedings without a Document Identification Number (DIN) are invalid. The bench, comprising Justices Kiranmayee Mandava and Nyapathy Vijay, found that the impugned proceedings lacked a DIN, violating CBIC Circular No. 122/41/2019-GST and Andhra Pradesh Circular No. 2 of 2022. \r

These circulars mandate that any communication without a DIN is deemed invalid. The court set aside the proceedings dated May 10, 2024, but allowed the Department to proceed lawfully if the petitioner cooperates with the pending assessment order. Pasupuleti Venkata Prasad represented the petitioner. \r

The writ petition was allowed.