The Hon’ble Supreme Court in Pradeep Goyal v. Union of India & Ors. [Writ Petition (Civil) No. 320 of 2022 dated July 18, 2022] held the implementation of an electronic system of Document Identification Number (“DIN”) for intimating communications sent by the State Tax Officers/Other Officials, that it would be beneficial in the larger public interest to enhance good governance and to bring transparency and accountability in the indirect tax administration.