Supreme Court · 2022 INSC 729 · Decided 18 July 2022
Pradeep Goyal v. Union of India
- Court
- Supreme Court of India
- Citation
- 2022 INSC 729 · [2022] 6 S.C.R. 1143
- Case number
- WRIT PETITION (CIVIL) No. 320/2022
- Decided
- 18 July 2022
- Bench
- M.R. SHAH, B.V. NAGARATHNA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 279A, 32
Headnote
Tax administration: GST Council - In the instant case, petitioner filed writ petition seeking directions to respective states and GST Council to implement a system for electronic (digital) generation of Document Identification Number (DIN) for all the communication sent to taxpayers and generation of a DIN would be in larger public interest and enhance good governance - As of now, only two states have implemented electronic DIN system - Art.279A of Constitution of India states that GST council is empowered to make recommendation to the states on the matter of
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