The user manual for e-filing of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) appeals and applications is now available. The manual gives step-by-step instructions on e-filing of CESTAT appeals, applications and more.
The following are explained in detail in the user guide:
In a bid to enhance the efficiency of the tax-appeals filing process, the e-Filing of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) appeals and applications were implemented on a trial basis from 27th February onwards.
The stakeholders can now head onto the official website cestat.etribunals.gov.in/ for registration and filing their applications, appeals and documents online, after the website is fully functional.
Users’ registration will be verified by the department and be approved or rejected accordingly.
The filing module has three categories, namely – Fresh Filing, Application Filing and Document Filing. The page for filing of fresh appeals is optimized with a checklist to avoid mid-filing document searches.
The development of the e-filing portal by NIC was as per the Supreme Court of India order dated 14.11.2022 in CA No. 674/2021 followed by OM No. C-18018/2/2021—Coord dated 26.12.2022 issued by the Ministry of Finance.
The e-filing mode of the CESTAT foreshadows a completely paperless Goods and Service Tax Appellate Tribunal (GSTAT) in the future, as per the direction of the Supreme Court.
“The Union government shall take necessary steps to ensure that while the modalities for the GST tribunal are being put in place, they shall include the requirement that all filings should be in the electronic mode exclusively and that the tribunal should be paperless in its operations. This Court shall be apprised on the next date of listing of the decisions which are taken in that regard”, the Supreme Court had noted.
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