The Supreme Court on Monday sought the government's response to a plea seeking implementation of a digital system for generation of Document Identification Number (DIN) for communications sent by State tax officers.
A Bench led Justice M.R. Shah listed the case for hearing on July 18 after considering the submissions made by advocate Charu Mathur for the petitioner Pradeep Goyal that only Karnataka and Kerala had a proper system of DIN in place.
“A grievance is voiced that other States have not implemented the same,” the Bench noted the petitioner’s argument and ordered an advance copy of the petition to be served on Additional-Solicitor General Balbir Singh, for the Centre.
Ms. Mathur submitted that quoting DIN was mandatory for communications sent by the Central Board of Indirect Taxes and Customs (CBIC).
“Thus, while DIN is applicable for all communications from the Central government tax officials, the State government GST jurisdiction officers are not required to do so. This is against the objectives of transparency and accountability in indirect tax administration,” the petitioner said.
The CBIC had on November 5, 2019, implemented the system for electronic (digital) generation of a DIN for all communications sent by its officers to tax payers and others persons concerned.
