Sai Manikanta Electrical Contractors vs. The Deputy Commissioner
Held
The Court held that the impugned proceedings dated May 10, 2024, issued by Respondent No. 1, were liable to be set aside because they lacked a Document Identification Number (DIN). The Court found that the absence of a DIN was contrary to the circulars issued by the Central Board of Indirect Taxes and the Government of Andhra Pradesh. The reasoning was that, in view of these circulars, proceedings without a DIN would have no legal standing. Consequently, the impugned proceedings were set aside. However, the Department was granted liberty to proceed in accordance with the law, and the petitioner was directed to cooperate with the Department for the completion of the pending assessment order. The writ petition was allowed, with no order as to costs.
Facts
The petitioner, Sai Manikanta Electrical Contractors, filed a writ petition challenging a letter dated May 10, 2024, issued by the Deputy Commissioner (Respondent No. 1) to the Managing Director of APEPDCL (Respondent No. 4). This letter requested APEPDCL to stall any payments due to the petitioner. The petitioner argued that this action was arbitrary and illegal. The core of the petitioner's grievance was that the impugned letter lacked a Document Identification Number (DIN), which they contended made it invalid as per GST circulars.
Key Issues
1. Whether the impugned letter dated May 10, 2024, issued by Respondent No. 1, is void, illegal, arbitrary, and violative of constitutional provisions and principles of natural justice, specifically due to the absence of a Document Identification Number (DIN)? (Question of law) Petitioner's Arguments: The petitioner argued that the impugned proceedings were issued without a DIN, rendering them invalid and contrary to Circular No. 122/41/2019-GST dated November 5, 2019, and Circular No. 2 of 2022 dated August 1, 2022, issued by the Central Board of Indirect Taxes and the Government of Andhra Pradesh. They contended that any communication without an electronically generated DIN is invalid and deemed never to have been issued. Respondents' Arguments: The learned Government Pleader for the respondents placed on record written instructions from the Department. These instructions did not dispute the legal position that communications lacking an electronically generated DIN are invalid.
Sections Cited
Section 122/41/2019-GST, Circular No. 2 of 2022
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH :: AMAR (Special Original Jurisdiction) A THURSDAY, THE SIXTH DAY OF JUNE .g TWO THOUSAND AND TWENTY FOUR ® PRESENT ^ THE HON’BLE SMT. JUSTICE KIRANMAYEE MANDAVA AND THE HON’BLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NO: 12201 OF 2024 ■k Between: Sai Manikanta Electrical Contractors, 9-457, Sanjavi Nagar Colony Visalakshi Nag^, Visakhapatnam Andhra Pradesh- 530043 Represented by its Partner, Shri Ramba Sanyasi Rao, S/o. Ramba Yerri Naidu, aged about 33 years, R/o o Laxamana Rao Nilayama, Opp: Shivji Park Main Gate Beside S.V.R. Curry Point, Visakhapatnam. ...PETITIONER AND 1. The Deputy Commissioner, Special Circle, Visakhapatnam-ll Division Andhra Pradesh
The Deputy Commissioner (ST), O/o. The Joint Commissioner (ST), Visakhapatnam 2 Division, Chinagadhili, Arilova, Andhra Pradesh.
State of Andhra Pradesh, Through Principal Secretary to Government Revenue Department (Commercial Tax), Andhra Pradesh. Managing Director, APEPDCL, Visakhapatnam 50-27- Colony, Seethammadhara Visakhapatnam, Andhra Pradesh- 530013. Engineer, Operation Division, (APEPDCL) Vizianagaram ...RESPONDENTS Petition under Article 226 of the Constitution of India praying
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