2022 (8) TMI 216

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....ed 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 ind....

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....ve 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 petition being served pursuant to the order passed by this Court dated 11.07.2022, Shri Balbir Singh, learned ASG has appeared on behalf of Union of India. He has submitted that Union of India does not dispute that by implementing a system for electronic (digital) generati....

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....priate writ, order or direction to the respondents 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; b. Issue a writ of mandamus or any other appropriate writ, order or direction to the GST Council to consider and take a policy decision in respect of implementation of DIN system by all the states; c. Issue a writ of mandamus or any other appropriate writ, order or direction to the Central Government/CBIC to introduce centralised DIN for the entire country; d. pass such further order(s) as may be deemed fit and proper in facts and circumstances ....