2019-VIL-30-NAA

SGST Supreme Court Cases

GST - Generation of DIN for all communications sent by the State Tax Department Officers to taxpayers - Public Interest Ligation seeking direction to respective States and the GST Council to take all necessary steps to implement a system for electronic generation of a Document Identification Number (DIN) for all communications sent by the State Tax Officers to taxpayers and other concerned persons – petitioner also prayed to direct the GST Council to consider and take a policy decision in respect of implementation of the DIN system by all the States – HELD - It cannot be disputed that implementing the system for electronic (digital) generation of a Document Identification Number (DIN) for all communications sent by the State Tax Officers to taxpayers and other concerned persons would be in the larger public interest and enhance good governance. It will bring in transparency and accountability in the indirect tax administration, which are so vital to efficient governance - as on today, only two States, namely, the States of Karnataka and Kerala have implemented the system for electronic (digital) generation of a DIN in the indirect tax administration, which is laudable and to be appreciated - In view of the implementation of the GST and as per Article 279A of the Constitution of India, the GST Council is empowered to make recommendations to the States on any matter relating to GST. The GST Council can also issue advisories to the respective States for implementation of the DIN system - writ petition is disposed by directing the Union of India / GST Council to issue advisory / instructions / recommendations to the respective States regarding implementation of the system of electronic (digital) generation of a DIN in the indirect tax administration – Bench impresses upon the concerned States to consider to implement the system for electronic (digital) generation of a DIN for all communications sent by the State Tax Officers to taxpayers and other concerned persons so as to bring in transparency and accountability in the indirect tax administration at the earliest - writ petition stands disposed of

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