Ensure E-Filing Of All Revenue Appeals Before HCs And Tribunals : Supreme Court Directs Centre

The Supreme Court has directed that the Union of India to ensure that the entire filing of Revenue appeals before the High Courts and the Tribunals is carried out in the e-filing mode. The direction was passed in a matter seeking to streamline integration of all stages in government revenue litigation through technology. The matter was listed before a bench comprising Chief Justice DY Chandrachud, Justice PS Narasimha, and Justice JB Pardiwala. 

Earlier, an order was passed in the matter by the Supreme Court in 2021 for the constitution of a Committee comprising of various stakeholders to adopt ICT (Information and Communication Technology) initiatives to streamline, monitor and provide seamless integration of all stages in government revenue litigation across the board. Accordingly, a Committee was constituted to facilitate the objective.

The Union Government now submitted a note in the matter with respect to the steps which have been taken in pursuance of ensuring e-filing of appeals by the Department before the High Courts and Tribunals.

The following is the status position as per the Union Government - 

1. “In case of Central Board of Indirect Taxes & Customs (CBIC), about 72% of the appeals have been filed through electronic mode and wherever there are system glitches, CBIC field formations have filed appeals by physical mode.

2. Central Board of Direct Taxes (CBDT) informed that field formations have been filing appeals/petitions in physical as well as in e-filing mode. In compliance of the directions of the Supreme Court, field formations have been 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 been informed by the Department of Law and Justice that ITAT has undertaken implementation of e- filing of appeals in phased manner. At present, in ITAT, appeals are beinbg filed both e-filing as well as physical mode.

4. CESTAT has communicated that they have taken up the matter with NIC for expeditious implementation of e-filing in CESTAT.”

The Supreme Court thus 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. An updated position of compliance is directed to be placed on the record. The matter is now listed on 17 April 2023.

Case Title: CCE and ST, Surat I v. Bilfinder Neo Structo Construction Ltd. | Civil Appeal No(s). 674/2021

Citation : 2023 LiveLaw (SC) 106

For Appellant(s) Mr. Vikramjit Banerji, A.S.G. Mr. Ashok Kumar Panda, Sr. Adv. Mr. Mukesh Kumar Maroria, AOR Mr. S.A. Haseeb, Adv. Mr. Rupesh Kumar, Adv. Mr. Shyam Gopal, Adv. Ms. Swarupama Chaturvedi, Adv. Mr. Adit Khorana, Adv. Ms. Priyanka Das, Adv. Mr. Digvijay Dam, Adv. Mr. Merusagar Samantaray, Adv. Mr. Bhuvan Mishra, Adv.

For Respondent(s) Ms. Charanya Lakshmikumaran, AOR Ms. Apeksha Mehta, Adv. Ms. Falguni Gupta, Adv.

Supreme Court directs Government of India to ensure e-filing of revenue appeals in Tribunals and High Courts

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