2023 (10) TMI 1212 - HC - VAT and Sales Tax

Development of MSTT s Website - in affidavit placed on record it is inter alia stated that as soon as the proposal for the development of website from the President, MSTT is received to the Finance Department it would expedite the process of approval at the earliest - HELD THAT - In the present era, the courts and tribunals which cater to demands of the consumers of justice cannot be expected to function without the basic requirement of an official website to say the least. It also cannot take so long to create and make the website functional. As observed by the Supreme Court, the technology plays an essential role in securing access to court rooms and, as a result, access to justice for citizens across the country. In embracing technology, the tribunals in a progressive State like Maharashtra cannot remain primitive. Providing of a website would certainly enhance the efficiency in the working of the tribunal and make effective the access to justice. Thus, it is of utmost necessity that the President of the MSTT on urgent basis forwards a proposal to the State Government in regard to making available video conferencing facilities in conducting Court proceedings, unless the same are already in place. The present proceedings are adjourned at the first instance to 28th November 2023 so that the further progress on all these aspects can be informed to us by the President, MSTT as also by the State Government.

Summary

Issues involved:
The issues involved in the judgment are related to the development of a separate website for the Maharashtra Sales Tax Tribunal (MSTT) to ensure access to justice and compliance with court directions.

Comprehensive details of the judgment:

1. The High Court of Bombay observed the progress made in the development of the MSTT's website, including steps taken by the National Informatics Centre (NIC) and the Finance Department for budgetary approval. An affidavit from the Finance Department assured expedited approval upon receiving the proposal from the President of MSTT.

2. The President of MSTT submitted a compliance report detailing efforts to comply with court directions, such as holding meetings with stakeholders, requesting specifications from NIC, and preparing a comprehensive proposal for administrative and financial approval. The Finance Department received and approved the proposal in a Project Implementation Committee meeting.

3. The Court noted the progress but emphasized the need for expeditious action to ensure the website's launch by December 31, 2023. Citing a Supreme Court order emphasizing the importance of technology for access to justice, the Court urged the President of MSTT to propose video conferencing facilities for court proceedings.

4. The Court highlighted the necessity for tribunals to embrace technology, citing the essential role of websites in enhancing efficiency and access to justice. It noted that various Central Government Tribunals are video conferencing compliant and urged State Tribunals to provide such facilities.

5. The Court expressed concern over potential delays in website development, refuting claims of complexity given NIC's expertise. The proceedings were adjourned to November 28, 2023, to monitor progress and receive updates from the President of MSTT and the State Government.