2023 (4) TMI 1011 - HC - VAT and Sales Tax

Functioning of state tax tribunal - Principles of natural justice - petition pending - Hearing was not taking place before the Sales Tax Tribunal - Petitioner had pleaded in the petition that no daily orders are uploaded, there is no case status available online where the litigant can check the status of the cases, next date, stage of appeal, etc. - HELD THAT - Considering that the Sales Tax Appellate Tribunal is an independent adjudicator manned by judicial officers, the Division Bench of this Court has already stressed the need for a dedicated website. Uploading information on the GST department website can only be a stop-gap arrangement. The Registrar states that he has taken note of the situation with seriousness and assures the Court that all necessary steps will be taken to comply with the order passed by this Court on 28 and 29 September 2017. He states that steps would be initiated for creating a separate dedicated website and uploading the case status, and daily orders on the dedicated website. The State Government, if the requisition is received from the Registry of the Sales Tax Tribunal, is directed to release funds for the creation of a dedicated website and for uploading the case status, etc., the same shall be released at the earliest to avoid any action flowing from the breach order of this Court of the order dated 28 and 29 September 2017 - the Registrar of the Sales Tax Tribunal is directed to hold a meeting with the Central Project Coordinator of the High Court to understand how the High Court website is structured so that the broad features of the website can be replicated when the dedicated website of the Tribunal is created. To monitor further compliance, stand over to 6 June 2023 to be listed under the caption For Directions .

Summary

Issues involved: Quashing of order by Deputy Commissioner of Sales Tax, lack of online case status and daily orders, non-compliance with court directions for creation of dedicated website and computerization.

Summary:
1. The Petitioner sought to quash an order by the Deputy Commissioner of Sales Tax as the hearing was not taking place before the Sales Tax Tribunal. The Petitioner requested directions for the Tribunal to provide case status online and create a website. The petition highlighted the absence of daily orders and case status online. The petition was kept pending due to wider issues involved.

2. The Court directed the Registrar of the Sales Tax Tribunal to indicate a timeline for creating a website to display case status, daily orders, and judgments. The High Court Administration was allowed to be joined as a party Respondent.

3. The Registrar acknowledged that the Tribunal lacked an independent website and that case status and daily orders were not uploaded online. The Sales Tax Bar Association had previously filed a petition in 2015, with directions issued for the creation of a dedicated website and computerization.

4. The Court emphasized the need to comply with the directions issued by the Division Bench in 2017 for the benefit of litigants. The Tribunal was urged to take immediate steps for uploading orders on a dedicated website and consider computerization.

5. The Court directed the State Government to release funds for creating a dedicated website and uploading case status upon receiving a requisition from the Tribunal. The Registrar was instructed to consult with the High Court's Central Project Coordinator for replicating website features.

6. The President of the Tribunal was urged to take urgent action to address the long-standing non-compliance with court orders. A monitoring date was set for further compliance on 6 June 2023 under the caption "For Directions."