<p>The Supreme Court told the GST Council to recommend, or issue advisory or instructions, to the respective states to implement the system of electronic (digital) generation of a Document Identification Number (DIN) in the indirect tax regime.</p>.<p>A bench of Justices M R Shah and B V Nagarathna said the Council could take cue from Karnataka and Tamil Nadu—which had already implemented such a system.</p>.<p>“This 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,” the bench observed.</p>.<p>The court went on to state that the union government, too, had “as such implemented the DIN system of Central Board of Direct Taxes and on and from 01.10.2019, as every CBDT communication will have to have a Document Identification Number (DIN). But, 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,” the bench ruled.</p>.<p>The court made its ruling in a public interest litigation filed by Chartered Accountant Pradeep Goyal.</p>.<p>Appearing for Goyal, advocate Charu Mathur submitted that the system would prevent any abuse by departmental officers, of pre-dating communications and ratifying actions by authorising them in the files subsequently.</p>.<p>Additional Solicitor General Balbir Singh, appearing for the Union of India, concurred with the submission.</p>
<p>The Supreme Court told the GST Council to recommend, or issue advisory or instructions, to the respective states to implement the system of electronic (digital) generation of a Document Identification Number (DIN) in the indirect tax regime.</p>.<p>A bench of Justices M R Shah and B V Nagarathna said the Council could take cue from Karnataka and Tamil Nadu—which had already implemented such a system.</p>.<p>“This 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,” the bench observed.</p>.<p>The court went on to state that the union government, too, had “as such implemented the DIN system of Central Board of Direct Taxes and on and from 01.10.2019, as every CBDT communication will have to have a Document Identification Number (DIN). But, 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,” the bench ruled.</p>.<p>The court made its ruling in a public interest litigation filed by Chartered Accountant Pradeep Goyal.</p>.<p>Appearing for Goyal, advocate Charu Mathur submitted that the system would prevent any abuse by departmental officers, of pre-dating communications and ratifying actions by authorising them in the files subsequently.</p>.<p>Additional Solicitor General Balbir Singh, appearing for the Union of India, concurred with the submission.</p>
