SUPREME COURT DIRECTS CENTRE: ENSURE E-FILING OF ALL REVENUE APPEALS BEFORE HIGH COURTS AND TRIBUNALS

The Supreme Court in the case CCE and ST, Surat v. Bilfinder Neo Structo Construction Ltd observed and has directed that the Union of India for ensuring that the entire filing of the Revenue appeals before the Tribunals and High Courts is being carried out in the mode of e-filing. The court passed the said direction in a matter wherein seeking to streamline integration of all stages in government revenue litigation through technology. The bench comprising of Justice DY Chandrachud, Justice PS Narasimha, and Justice JB Pardiwala was hearing the present matter. In the present case, the Supreme court passed an order in 2021 for the constitution of a Committee which comprises of various stakeholders to adopt ICT (Information and Communication Technology) an initiatives to streamline, monitor and for providing the seamless integration of all stages in government revenue litigation across the board. The court formed a committee to facilitate the objective. It has now been submitted by the Union Government in the said matter with respect to the steps which have been taken in pursuance of ensuring the e-filing of appeals by the Department before the Tribunals and the High Courts.

1. In case of Central Board of Indirect Taxes And Customs, wherein about 72% of the appeals have been filed through electronic mode and wherever there being the glitch in the system, an appeal has been filed by the CBIC field formations through physical mode.

2. It has also been informed by the Central Board of Direct Taxes that the field formations have been filing appeals or petitions in physical as well as in the e-filing mode. The Supreme Court in compliance with the said directions directed to ensure that filings of appeals/petitions before the High Court’s should take place in the e-filing mode only.

3. It has also been informed by the department of Law and Justice that ITAT has undertaken implementation of e- filing of the appeals in phased manner. Presently, in ITAT, appeals are being filed both e-filing as well as physical mode.

4. It has been communicated by CESTAT that the matter has been taken up by him with NIC for expeditious implementation of e-filing in CESTAT. Accordingly, the Supreme Court directed that the Union of India shall ensure that the entire filing of Revenue appeals before the High Courts and the Tribunals is carried out in the e-filing mode. The court directed for placing the updated position of compliance on the record. The court listed the matter to be next heard on 17.04.2023.