W.P.(C) No. 000320 - / 2022
PRADEEP GOYAL vs UNION OF INDIA
Status
DISPOSED
Judges
HON'BLE MR. JUSTICE M.R. SHAH and HON'BLE MRS. JUSTICE B.V. NAGARATHNA
Order Date
18-07-2022
Citation
2022 INSC 729
Filed On
01-04-2022 12:16 PM
AI Summary
The GST Council, under Article 279A of the Constitution of India, is empowered to issue advisories, instructions, and recommendations to States to implement electronic Document Identification Number systems in indirect tax administration to ensure transparency and accountability.