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2022 (8) TMI 216 - SC - GSTDocument Identification Number (DIN) - Seeking Direction to take all necessary steps to implement a system for electronic (digital) generation of a DIN for all communications sent by the state tax officers to taxpayers and other concerned persons - direction to the GST Council to consider and take a policy decision in respect of implementation of DIN system by all the states - direction to the Central Government/CBIC to introduce centralised DIN for the entire country - HELD THAT:- 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. 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, which shall be in the larger public interest and which may bring in transparency and accountability in the indirect tax administration - the present writ petition is disposed off 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, which is already being implemented by the States of Karnataka and Kerala. Petition disposed off.
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