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.”
