To bring transparency and check harassment to honest taxpayers, the Supreme Court has asked the GST Council to recommend or issue advisory or instructions to the respective states for implementing the system of electronic (digital) generation of a Document Identification Number (DIN) in the indirect tax regime.
A bench comprising justices MR Shah and BV Nagarathna “lauded” the states of Karnataka and Tamil Nadu for implementing the system and asked other states to take a cue from these two southern states to consider “the system for electronic (digital) generation of a DIN for all communications sent by the state tax officers to taxpayers and other concerned persons so as to bring in transparency and accountability in the indirect tax administration at the earliest, which are so vital to efficient governance.”