Generation and quoting of Document Reference Number (RFN) on communication/document related to search and inspection in regard to the Directions of the Hon’ble Supreme Court for the case of Pradeep Goyal Vs Union of India [W.P. (Civil) 320 of 2022], on July 18, 2022, through issuing Circular notified by the Karnataka GST Department.
Documents like notices/orders and others would be generated by the GST portal (system) that are told to the assessee. The majority of these documents would secure the system-generated unique identifier DIN (Document Identification Number)/ RFN (Reference Number). Such documents would already be traceable on the portal, namely on the taxpayer’s dashboard, by virtue of being created by the System.
Under compliance with the Hon’ble Supreme Court of India’s Judgment in the case of Pradeep Goyal Vs Union of India (W.P. (Civil) 320 of 2022), on 18107 /2022 and in concern of Government’s objectives of transparency and accountability in tax administration via the use of information technology, an electronic generation utility of Document Reference Number (RFN) by the Stale Tax Officer has been developed by GSTN.
The tax officer beneath such utility could generate the RFN for the physically generated correspondence to be sent to the assessees or the related individuals. The same utility could indeed enable the assessee or the related individual to validate the document authenticity via verifying the RFNs generated both Pre-login and Post-login in the GST Common Portal.
It is directed to the officers in this concern to generate the RFN (reference number) for all offline communication [physically generated communication] like Notices, Adjournments, Orders, and Reminders and RFN so generated will be superscribed on the document
