Order Date: 18 July 2022

Facts-

• The Petitioner, Pradeep Goyal is a Chartered Accountant who has filed Writ Petition under Article 32 of the Constitution of India.
• The petitioner prayed for an appropriate writ, order or direction to the respondents, Union of India respective States and the GST Council to take all necessary steps to implement a 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.
• The petitioner contended that by implementing a system for electronic (digital) generation of a DIN, it will usher in transparency and accountability in the indirect tax administration. He further submitted that the same may prevent any abuse by the Departmental Officers of pre-dating communications and ratifying actions by authorizations subsequently made out in the files.

Issue-

• Whether the writ petition filed by the petitioner under Article 32 of the Constitution of India is sustainable?

Order-

• The Hon’ble Supreme Court observed that 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, the Court 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.