The Supreme Court will today hear a Public Interest Litigation (PIL) to take steps for implementing a system for electronic (digital) generation of a Document Identification Number for all communications sent by state tax officers to taxpayers.
The petitioner, CA Pradeep Goyal through Adv Charu Mathur approached the Apex Court sought for appropriate directions for the generation of a Document Identification Number (DIN) for all communications sent by state tax officers. It is submitted that as per the information available in public domain only two states i.e. Karnataka and Kerala have a proper system of DIN in place.
The Central Board of Indirect Taxes and Customs (CBIC) vide Circular No. 122/41/2019 dated 05.11.2019 implemented a system for electronic (digital) generation of a Document Identification Number (DIN) for all communications sent by its offices to taxpayers and other concerned persons. This was done in keeping with the Government’s objectives of transparency and accountability in indirect tax administration through widespread use of information technology. To begin with the Government made quoting of DIN mandatory on all search authorisation, summons, arrest memo, inspection notices and other letters issued during the course of enquiry.In continuation of the same, the Board vide circular No. 128/47/2019 dated 23.12.2019 directed that electronic generation and quoting of Document Identification Number (DIN) shall be done in respect of allcommunications (including e-mails) sent to tax payers and other concerned persons by any office of the Central Board of Indirect Taxes and Customs (CBIC) across the country.
Petitioner submitted RTI application to the CPIO, GST Council seeking information in respect of any directions by GST Council related to implementation of system of DIN generation on communications sent by state tax offices, as also if the issue, related to generation of DIN by state tax offices, even been discussed in any past GST council meetings or any proposal to implement such system was pushed in any meeting.The reply from the GST Council was that GST Council has not issued any such directions to the States and that this issue was not discussed in any GST Council meetings.
The petitioner, thus, approached the Apex Court urging that like CGST departments the SGST departments are also having investigation wings, but they are not required to quote DIN on any communication from the department. In order to maintain a proper audit trail and to provide transparency in all communications, there is a need for the States to make mandatory the generation of a Document Identification Number (DIN) for all communications by issuing circulars under the relevant SGST provisions.When the tagline of GST is “one nation one tax” then issuance of DIN should be made compulsory for both CGST and SGST departments.
Subscribe Taxscan Premium to view the JudgmentBuy books of essential tax practice with exciting offers at shopscan.in
