The Supreme Court headed by Chief Justice D.Y. Chandrachud addressed the Additional Solicitor General Balbir Singh, appearing for the Centre and observed that the GST Tribunal should be completely paperless.
“GST Tribunal should be completely paperless,” Chief Justice D.Y. Chandrachud addressed Additional Solicitor General Balbir Singh, appearing for the Centre.
The Supreme Court on Monday, November 14, 2022, insisted that the Centre should strictly follow the e-filing mode while pursuing revenue litigation in High Courts and specialised fora like CESTAT, ITAT and especially GST Tribunal.
“We are of the view that the Union Government must now take all expeditious steps to ensure 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 e-filing mode. The High Powered Committee shall accordingly proceed to take necessary steps to achieve the above goal so that e-filing can be made universal within a period of 3 months”, a bench comprising Chief Justice of India DY Chandrachud and Justice JB Pardiwala ordered.
The court said revenue litigation, with voluminous records, should not be swamped in paper. “The Union of India must take expeditious steps so that filing of matters and appeals in the High Courts and revenue tribunals like CESTAT and ITAT should be on e-filing mode,” the Bench noted.
The court said the government should take the necessary steps to make e-filing universal in three months.
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