The Supreme Court in the case C.C.E. And S.T., Surat I V. Bilfinder Neo Structo Construction Ltd observed and has directed the Union Government for ensuring that all filings by it in tax matters before the High Courts and Tribunals are in the e-filing mode. Further, it has been directed by the court that the operations of the Goods and Services Appellate Tribunal, which are being set up, are to be completely paperless right from the beginning.
The bench comprising of Chief Justice of India DY Chandrachud and Justice JB Pardiwala observed and has ordered that this court is of the view that the Union Government must now take all expeditious steps for ensuring that filing by the Union Government of all appeals and proceedings before the High Courts as well as the revenue tribunals including CESTAT and ITAT should take place in the mode of e-filing. Accordingly, the High Court powered Committee shall proceed to take all the necessary steps to achieve the above goal so that e-filing can be made universal within a period of 3 months.
The issue of the Goods and Services Appellate Tribunal was flagged by Advocate Sharanya Lakshmikumaran and it was submitted that it would be appropriate f all filings right from the inception are in the electric mode.
It has been stated by the bench that this suggestion is being “worthy of acceptance”.
In its order, the bench stated that the Union Government shall therefore take necessary steps to ensure that while the modalities for the Tribunal are being put into place and it shall also be included by them the requirement that all filing shall be in the electronic form exclusively and the Tribunal shall be entirely paperless in its operations.
Further, the bench directed that the Union to apprise the decision taken in this regard on the next date of hearing.
CJI Chandrachud orally remarked Additional Solicitor General Balbir Singh that we should be targeting that the GST Tribunal should be completely paperless.
In the present case, the bench was considering a revenue appeal in which it had earlier taken up the issues for reducing the delays in filing of the revenue appeals by the departments.
On August 27, 2021, the Supreme Court had constituted a committee for the purpose of facilitating the objective for ensuring that the litigation involving the Union of India and Tribunals which are constituted under revenue legislation are being duly monitored to provide seamless integration at all stages by adopting Information and Communication Technology (ICT).
It has been submitted by ASG Balbir Singh, a note of suggestions of which the bench directed to be made part of the order. It has also been observed by the bench that the revenue appeals are being generally filed in time of late.
Further, the CJI stated that we are seeing less of applications seeking condonation of delay.
