Pradeep Goyal Vs Union of India (Supreme Court of India)
The Hon’ble Supreme Court in Pradeep Goyal v. Union of India & Ors. [Writ Petition (Civil) No. 320 of 2022 dated July 18, 2022] held that implementation of Document Identification Number (“DIN”) for intimating communications sent by the State Tax Officers/Other Officials, would be beneficial in the larger public interest to enhance good governance and to bring transparency and accountability in the indirect tax administration.
Facts:
Mr. Pradeep Goyal (“the Petitioner”) a Chartered Accountant by profession, sought relief in the form of Public Interest Ligation (“PIL”) against issuance for an appropriate writ, order or direction to the respective States and the GST Council (“the Respondent”) to take necessary steps to implement a system for electronic generation of a DIN to bring transparency and accountability in the indirect tax administration in order to facilitate communication channel between the state tax officers/concerned officials and the taxpayers.
The Respondent in agreement with the Petitioner also sought for implementation of electronic DIN, pointing out that the implementation of the same would bring transparency and accountability in the indirect tax administration. However, on the aspect of implementation, the concerned State has to take the initiative for its implementation. Further submitted that the GST Council has substantive powers drawn from the Constitution of India to issue advisory and make recommendations to the States for generation of electronic DIN for all communications being shared amongst the State Tax Authorities/other officials and the taxpayers.
Issue:
Whether implementation of electronic DIN necessary to facilitate communication between the State Tax Authorities/other officials and the taxpayers?
Held:
The Hon’ble Supreme Court in Writ Petition (Civil) No. 320 of 2022 dated July 18, 2022 held as under:
