Adopt E-Filing In All Tax Cases Before HCs & Revenue Tribunals, Make GST Appellate Tribunal Paperless : Supreme Court To Centre

The Supreme Court on Monday directed the Union Government to ensure that all filings by it in tax matters before the High Courts and Tribunals are in the e-filing mode. The Court further directed that the operations of the Goods and Services Appellate Tribunal, which is being set up, are comlpetely paperless right from the beginning.

"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.

Advocate Charanya Lakshmikumaran flagged the issue of the Goods and Services Appellate Tribunal and submitted that it would be appropriate f all filings right from the inception are in the electric mode. The bench said that this suggestion is "worthy of acceptance".

"The Union Government shall therefore take necessary steps to ensure that while the modalities for the Tribunal are being put into place, they shall include the requirement that all filing shall be in the electronic form exclusively and the Tribunal shall be be entirely paperless in its operations", the bench stated in the order.

The bench directed the Union to apprise the decision taken in this regard on the next date of hearing.

"We should target that the GST Tribunal should be completely paperless", CJI Chandrachud orally told Additional Solicitor General Balbir Singh.

The bench was considering a revenue appeal in which it had earlier taken up the issues for reducing the delays in filing the revenue appeals by the departments. 

Click Here To Read/Download Order