The Supreme Court has directed the Union of India/GST Council to issue an advisory to States regarding implementation of the system of electronic (digital) generation of a Document Identification Number (DIN) in indirect tax administration.
The States of Kerala and Karnataka have already implemented it. The court appreciated the two States for that, saying it was “laudable”.
A Bench led by Justice M.R. Shah further impressed upon the States “to consider to implement the system for electronic (digital) generation of a DIN for all communications sent by the State tax officers to taxpayers and other persons concerned so as to bring in transparency and accountability in the indirect tax administration at the earliest”.
