Pradeep Goyal Petitioner(s) v. Union Of India And Others (s)., Supreme Court Of India, Judgment, Law, casemine.com

Citation Codes

Equivalent Citations

citation codes

Case Number

Writ Petition (Civil) No. 320/2022†

Disposition

in part

Judges

Justice B.V. Nagarathna
Justice Mukeshkumar Rasikbhai Shah

Acts

Article 32 of the Constitution of India
Section 5, Subsection 2 of the 1983 Income Tax Act

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Smart Summary

Factual and Procedural Background

This matter arises from a petition filed under Article 32 of the Constitution of India seeking writs of mandamus and related directions concerning the implementation of a system for electronic (digital) generation of a Document Identification Number (DIN) for all communications issued by State Tax Officers under the GST regime.

The petition prays for: (a) directions to the respondents to implement a DIN system for all communications by state tax authorities; (b) directions to the GST Council to consider and take a policy decision on DIN implementation by all States; (c) directions to the Central Government/CBIC to introduce a centralized DIN for the entire country; and (d) any further appropriate orders.

Based on the averments in the petition, the States of Karnataka and Kerala have implemented such a DIN system, and the grievance concerns non-implementation by other States. Procedurally, the Court directed that an advance copy of the petition be furnished to the Central Agency and to the learned Additional Solicitor General (ASG), Shri Balbir Singh, whom the Court requested to appear. At the ASG’s request, the matter was listed for 18.07.2022.

Legal Issues Presented

Whether a writ of mandamus should issue directing the respondents to implement a system for electronic (digital) generation of a Document Identification Number (DIN) for all communications by State Tax Officers.
Whether a direction should issue to the GST Council to consider and take a policy decision regarding implementation of a DIN system by all States.
Whether a direction should issue to the Central Government/CBIC to introduce a centralized DIN system for the entire country.

Arguments of the Parties

The opinion does not contain a detailed account of the parties' legal arguments.

Table of Precedents Cited

No precedents were cited in the provided opinion.

Court's Reasoning and Analysis

The order is procedural and concise. The Court noted, based on the petition’s averments, that Karnataka and Kerala have implemented a DIN system for communications by State Tax Officers, while a grievance remains regarding non-implementation by other States. In view of the subject matter and to facilitate an informed hearing, the Court directed the petitioner to furnish an advance copy of the petition to the Central Agency and to Shri Balbir Singh, learned ASG, and requested his appearance. At the ASG’s request, the Court scheduled the matter for 18.07.2022. No substantive adjudication on the merits occurred at this stage.

Holding and Implications

Procedural Directions Issued; Listing on 18.07.2022

The Court directed that an advance copy of the petition be furnished to the Central Agency and to the learned ASG, Shri Balbir Singh, and listed the matter for 18.07.2022 at his request.

Implications: The case remains pending with no determination on the merits of the requested mandamus. The immediate effect is to ensure the participation of central authorities and the ASG at the next hearing. No broader legal precedent was set by this interim order.

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Pradeep Goyal Petitioner(s) v. Union Of India And Others (s).

1. By way of this petition under Article 32 of the Constitution of India, the following reliefs are sought:

“a. Issue a writ of mandamus or any other appropriate writ, order or direction 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;

b. Issue a writ of mandamus or any other appropriate writ, order or direction to the GST Council to consider and take a policy decision in respect of implementation of DIN system by all the states;

c. Issue a writ of mandamus or any other appropriate writ, order or direction to the Central Government/CBIC to introduce centralised DIN for the entire country;

d. pass such further order(s) as may be deemed fit and proper in facts and circumstances of the present case, in the interest of justice.”

2. From the averments in the petition, it appears that the State of Karnataka and the State of Kerala have implemented the system for the electronic (Digital) generation of a Document Identification Number (DIN) for all communications sent by the State Tax Officers to the taxpayers and other concerned persons.

3. A grievance is voiced so far as the other States are concerned that they have not implemented the same. Let one advance copy of the petition be furnished to the Central Agency and to Shri Balbir Singh, learned ASG to whom we have requested to appear in the matter.

4. At the request of Shri Balbir Singh, leanred ASG, put up the matter on 18.07.2022.

Pradeep Goyal Petitioner(s) v. Union Of India And Others (s).

Factual and Procedural Background

Legal Issues Presented

Arguments of the Parties

Table of Precedents Cited

Court's Reasoning and Analysis

Holding and Implications

Pradeep Goyal Petitioner(s) v. Union Of India And Others (s).

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