Supreme Court of India
Pradeep Goyal v. Union of India
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Tax administration: GST Council – In the instant ca se, petitioner filed writ petition seeking directions to respective states and GST Council to implement a system for electroni c (digital) generation of Document Identification Number (DIN) for all the communication sent to taxpayers and other concerned persons – Held: Implementation of electronic generation of a IN would be in larger public interest and enhance good governan ce – As of now, only two states have implemented electronic DI N system – Art.279A of Constitution of India states that GST c ouncil is empowered to make recommendation
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