Issuance of DIN by State Tax Officials —– The petitioner sought writ of mandamus or any other appropriate order 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. The Central Government had taken a decision as far as back in the year 2019 to implement the DIN system of CBDT. This system will bring in transparency and accountability in the tax administration. The court observed that it cannot be disputed that implementing the system for electronic (digital) generation of a DIN for all communications sent by the State Tax Officers to taxpayers and other concerned persons would be in the larger public interest and enhance good governance. It will bring in transparency and accountability in the indirect tax administration. The GST Council is empowered to make recommendations to the States on any matter relating to GST. The GST Council can also issue advisories to the respective States for implementation of the DIN system, which shall be in the larger public interest.

Held that:- The Hon’ble Court directed the Union of India / GST Council to issue advisory / instructions / recommendations to the respective States regarding implementation of the system of electronic (digital) generation of a DIN in the indirect tax administration,