Tax administration: GST Council – In the instant case, petitioner filed writ petition seeking directions to respective states and GST Council to implement a system for electronic (digital) generation of Document Identification Number (DIN) for all the communication sent to taxpayers and other concerned persons – Held: Implementation of electronic generation of a DIN would be in larger public interest and enhance good governance – As of now, only two states have implemented electronic DIN system – Art.279A of Constitution of India states that GST council is empowered to make recommendation to the states on the matter of GST – Council can also issue advisories to the respective states for implementation of DIN system – Directions passed to the Union of India/GST Council to issue advisory/instructions/recommendations to respective states in regard to aforementioned system – Directions passed to the concerned states to implement the system so as to bring transparency and accountability in the indirect tax administration – Guidelines/Directions.
As published in the Supreme Court Reports, Supreme Court of India. Text from the Indian Supreme Court Judgments open data set (Dattam Labs), CC BY 4.0.
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