2022 (12) TMI 604 - SC - Service Tax

Paperless Court - Incorporation of ICT (Information and Communication Technology) initiatives in regard to revenue litigation - Directions issued - 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 the CESTAT and the 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 three months where the government is in appeal. Functioning of GST Tribunals - 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.

Summary

Issues Involved:
1. Incorporation of ICT initiatives in revenue litigation.
2. Implementation of e-filing for appeals and proceedings before High Courts, revenue tribunals, CESTAT, and ITAT.
3. Filing procedures for the GST tribunal.

Analysis:
1. The judgment addresses the incorporation of Information and Communication Technology (ICT) initiatives in revenue litigation. The Additional Solicitor General submitted a comprehensive note detailing the initiatives taken by the Union government in this regard. The Court ordered that the note be made public to disseminate the steps taken effectively.

2. The Court directed the Union government to expedite the implementation of e-filing for all appeals and proceedings before High Courts, revenue tribunals, CESTAT, and ITAT. A High-Powered Committee was instructed to ensure universal e-filing within three months for government appeals. The progress on this initiative is to be updated before the next listing date.

3. The issue of filing procedures for the GST tribunal was raised by the respondent's counsel. It was suggested that all filings for this new institution should be in electronic form from the beginning. The Court accepted this suggestion and directed the Union government to ensure that all filings for the GST tribunal are exclusively electronic. The tribunal's operations should be paperless, and the Court expects to be informed of the decisions taken in this regard at the next listing.

4. The appeals in question are listed for 6th February 2023, indicating a timeline for the implementation and progress of the directives issued by the Court regarding the incorporation of ICT initiatives and e-filing procedures in revenue litigation and for the GST tribunal.