PRADEEP GOYAL versus UNION OF INDIA

Citation: [2022] 6 S.C.R. 1143 · Decided: 18-07-2022 · Supreme Court of India · Bench: M.R. SHAH · Disposal: Disposed off
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Judgment (excerpt)

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PRADEEP GOYAL
v.
UNION OF INDIA
(Writ petition (Civil) No. 320 of 2022)
JULY 18, 2022
[M. R. SHAH AND B. V. NAGARTHNA, JJ.]
Tax administration: GST Council – In the instant case,
petitioner filed writ petition seeking directions to respective states
and GST Council to implement a system for electronic (digital)
generation of Document Identification Number (DIN) for all the
communication sent to taxpayers and other concerned persons –
Held: Implementation of electronic generation of a DIN would be
in larger public interest and enhance good governance – As of
now, only two states have implemented electronic DIN system –
Art.279A of Constitution of India states that GST council is
empowered to make recommendation to the states on the matter of
GST – Council can also issue advisories to the respective states for
implementation of DIN system – Directions passed to the Union of
India/GST Council to issue advisory/instructions/recommendations
to respective states in regard to aforementioned system – Directions
passed to the concerned states to implement the system so as to
bring transparency and accountability in the indirect tax
administration – Guidelines/Directions.
CIVIL ORIGINAL JURISDICTION: Writ Petition Civil No. 320
of 2022.
Under Article 32 of The Constitution of India
Ms. Charu Mathur, Adv. for the Petitioner.
Balbir Singh, ASG, M. K. Maroria, Prahlad Singh, Mohd. Akhil,
Divyansh H. Rathi, Anmol Chandan, Naman Tandon, Shyam Gopal,
Samarvir Singh, Advs. for the Respondents.
[2022] 6 S.C.R. 1143
1143
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SUPREME COURT REPORTS
[2022] 6 S.C.R.
The Order of the Court was passed by
M. R. SHAH, J.
1. By way of this Writ Petition under Article 32 of the Constitution
of India, the petitioner, a Chartered Accountant by profession, by way of
present Public Interest Ligation has prayed for an appropriate writ, order
or direction to the respondents – 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.
1.1 It is also prayed to direct the GST Council to consider and
take a policy decision in respect of implementation of the DIN system
by all the States.
2. It is the case on behalf of the petitioner that by implementing a
system for electronic (digital) generation of a DIN, it will usher in
transparency and accountability in the indirect tax administration. It is
submitted that as such the same is the Government’s objective. It is
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.
2.1 It is the case on behalf of the petitioner that even Hon’ble the
Prime Minister of India had earlier asked the Department of Revenue to
come up with specific measures to ensure that the honest taxpayers are
not harassed and served better. It is submitted that in pursuance of the
directions issued by the Hon’ble Prime Minister, the Central Government
had taken a decision as far as back in the year 2019 to implement the
DIN system of Central Board of Direct Taxes (CBDT). It is submitted
that as per the press note issued by the Ministry of Finance on and from
01.10.2019, every CBDT communication will have to have a Document
Identification Number (DIN).
2.2 It is averred that the Document Identification Number system,
which will bring in transparency and accountability in the tax administration
and, as on today, the same has been implemented only by two States, i.e.,
the States of Karnataka and Kerala. It is submitted by learned counsel
appearing for the petitioner that GST Council as per Article 279A of
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the Constitution of India can make recommendations to the States on
any matter relating to GST. Therefore, when implementation of the DIN
system is in the larger public interest and the objective to implement the
DIN system is to bring in transparency and accountability in the indirect
tax administration, it is prayed to direct the respondents – States to
implement the DIN system. It is prayed to direct the Central Government
/ CBIC / GST Council to issue directions to the concerned States to
implement the DIN system in respect of all communications sent by the
State Tax Officers to assessees, taxpayers and other concerned persons.
3. On the copy of the writ pet
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