GST Authorities To Implement DIN Directed by Supreme Court

Sep 3, 2022 | Blog | 0 comments

DIN is mandatory by Supreme Court

DIN is mandatory by Supreme Court

Supreme Court directed the GST authorities to issue the guidelines to respective states to mentions Documentation Identification Number (DIN) 

Writ petition was filed under Article 32 of the Indian Constitution where the petitioner prayed to direct the GST authorities to implement a system of electronic generation of DIN for all communications sent by the State tax officer to taxpayers and another concerned person. Further, the petitioner also prayed to direct the GST council to consider and take a policy decision in respect of implementation of the DIN system by all states. 

Petioner contended that by the implementation a system for electronic (digital) generation of a DIN, it will usher in transparency and accountability in the indirect tax administration. DIN system will prevent any abuse by the department officers of pre dating communication and ratify actions by authorization subsequently made out in the files. 

The court held that generation of DIN for all communications sent by the state tax officer and other concerned person would be in larger public interest and enhance good governance. It will bring the transparency and accountability in the indirect tax administration.

In view of the implementation of the GST 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 the GST. The court directed the GST council, Union of India to issue the advisory, instruction, recommendations to the respective state regarding the implementation of the system of electronic generation of DIN in the indirect tax administration to the respective state for implementation of DIN system.

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