TMI Blog2023 (3) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... try having been assessed as stated in the counter thus does not arise. The non-generation of a DIN is fatal to the communication itself. Section 151A of the Act enables the Board to issue Instructions to officers of Customs and such Instructions bind the officers, barring in two situations - The exceptions are, that no order, instruction or direction will require any officer of Customs to make a particular assessment or dispose a particular case in a specified manner and no instructions shall be issued so as to interfere with the discretion of the Commissioner of Customs (Appeals) in the exercise of appellate functions. Both exceptions thus concern the conduct of judicial duties only. As far as administrative duties are concerned the Board has the final word to prescribe guidelines that are mandatory qua the officers. In fact, the judgments cited by learned Standing Counsel stand testimony to the aforesaid settled position of law. The respondents cannot thus attempt to wriggle out of the requirements imposed under Circular Nos.37/2019 and 43/2019. Incidentally, Circulars issued on 05.11.2019 and 23.12.2019 by the Board have not been brought to the notice of the Hon'ble Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us:- '2. Prior to dealing with averments made in the affidavit filed in support of the above writ petition, the following facts are placed before this Hon'ble Court: (a) At the outset it is submitted that the issue involved in the impugned case is limited to the finalization of Provisional assessments only and it does not have any wider ramifications. The Petitioner has arraigned Union of India as 4th respondent against whom no pleadings or grounds are raised. It is submitted that the issue Involved in the present Writ Petition relates to proceedings of 1st and 2nd respondents who is under the jurisdiction of the 3rd respondent. But the Petitioner has unnecessarily arraigned Union of India as 4th respondent and, therefore, it is prayed that the name of the 4th respondent should be deleted as party in the said writ petition. (b) I respectfully submit the facts relating to the issue raised in the Writ Petition along with the rebuttal to the points raised in the affidavit is to the effect that the petitioner is engaged in the provision of Telecommunication solutions and is a major manufacturer of Telecom equipment. They provide managed services to major Telecom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry and the alleged misclassification of the imported BSP platforms. 8.In light of the admitted position that the demand has not been preceded by either a show cause notice or order revising the bills of entry (self assessments) such demand has no basis in law and is set aside. The question of bills of entry having been assessed as stated in the counter thus does not arise. 9.In the course of the hearing, yet another argument advanced, relates to the fact that the impugned communication carries Document Identification Number (DIN). For this purpose, learned counsel would rely on two circulars, one, Circular No.37/2019 dated 05.11.2019 and the second, Circular No.43/2019 dated 23.12.2019. There is some background to the Circulars. 10.Departments of the Centre and the State have been stepping up efforts towards transparency and accountability in their systems. To such end, the Central Board of Indirect Tax of Customs has mandated widespread use of information technology by implementation of the system for electronic generation of DIN for all orders/communications issued by its officers. 11.The purpose of the DIN was to ensure that every paper that emanated from the system ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority in the conduct of assessment. 18.Having heard learned counsel, I am of the categoric view that the non-generation of a DIN is fatal to the communication itself. Section 151A of the Act enables the Board to issue Instructions to officers of Customs and such Instructions bind the officers, barring in two situations. 19.The exceptions are, that no order, instruction or direction will require any officer of Customs to make a particular assessment or dispose a particular case in a specified manner and no instructions shall be issued so as to interfere with the discretion of the Commissioner of Customs (Appeals) in the exercise of appellate functions. Both exceptions thus concern the conduct of judicial duties only. As far as administrative duties are concerned the Board has the final word to prescribe guidelines that are mandatory qua the officers. In fact, the judgments cited by learned Standing Counsel stand testimony to the aforesaid settled position of law. The respondents cannot thus attempt to wriggle out of the requirements imposed under Circular Nos.37/2019 and 43/2019. 20.The argument of the respondents that a lenient view should be taken of since the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Therefore, we dispose of the present writ petition 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. We impress 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.' 24.Incidentally, Circulars issued on 05.11.2019 and 23.12.2019 by the Board have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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