The honorable Supreme Court of India in the matter of Pradeep Goyal versus Union of India & Ors.{WRIT PETITION (CIVIL) NO. 320 OF 2022; JULY 18, 2022} has directed the Union of India / GST council issue advisory / instructions / recommendations to the respective States regarding implementation of the system of electronic (digital) generation of a DIN in the indirect tax administration, which is already being implemented by the States of Karnataka and Kerala.

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