PRADEEP GOYAL versus UNION OF INDIA

PRADEEP GOYAL versus UNION OF INDIA

The Court directed the Union of India / GST Council to issue advisories/instructions/recommendations to the respective States to implement an electronic (digital) DIN system for communications by State Tax Officers, and impressed upon the States to consider implementing such a system to ensure transparency and accountability in indirect tax administration; the petition was disposed accordingly.

Parties
Petitioner: PRADEEP GOYAL; Respondent: Union of India
Jurisdiction
India
Judgment Date
18 July 2022
Procedural Posture
Writ Petition Under Article 32 / Disposed by This Court by Order Dated 18.07.2022
Outcome
Writ petition disposed of
Legal Topics
Document Identification Number (din), Transparency and Accountability in Tax Administration, GST Council Recommendations and Advisories, State Implementation of Administrative Systems
Taxation Goods and Services Tax Administrative Law Constitutional Law Document Identification Number (din) Transparency and Accountability in Tax Administration GST Council Recommendations and Advisories State Implementation of Administrative Systems

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Parties

PRADEEP GOYAL

Petitioner

Union of India

Respondent

Procedural Posture

Writ Petition Under Article 32 / Disposed by This Court by Order Dated 18.07.2022

Legal Issues

  1. 1 Whether States should be directed to implement an electronic (digital) Document Identification Number (DIN) system for all communications by State Tax Officers
  2. 2 Whether the GST Council under Article 279A can issue recommendations or advisories to States to implement the DIN system
  3. 3 Whether the Court should issue directions to Union/CBIC/GST Council or States to implement a centralized DIN system

Ratio Decidendi

The Court directed the Union of India / GST Council to issue advisories/instructions/recommendations to the respective States to implement an electronic (digital) DIN system for communications by State Tax Officers, and impressed upon the States to consider implementing such a system to ensure transparency and accountability in indirect tax administration; the petition was disposed accordingly.

Court Disposition

Writ petition disposed of

Orders

  • Union of India / GST Council directed to issue advisory/instructions/recommendations to the respective States regarding implementation of electronic (digital) generation of a Document Identification Number (DIN) in indirect tax administration
  • Concerned States impressed upon to consider and implement an electronic (digital) DIN for all communications sent by State Tax Officers to taxpayers and other concerned persons so as to bring transparency and accountability in indirect tax administration