Supreme Court to Centre: Adopt paperless tax litigation; GST Tribunal Should be Completely Paperless

The Supreme Court of India (SC) has ruled that the Centre must closely adhere to the e-filing mode when pursuing revenue litigation in High Courts and specialised forums like CESTAT, ITAT, and particularly GST Tribunal on Monday, November 14, 2022.

Chief Justice D.Y. Chandrachud told Additional Solicitor General Balbir Singh, who was representing the Centre, that the GST Tribunal “shall be fully paperless.”

The court said that record-heavy revenue litigation shouldn’t be overburdened with paperwork. The Bench stated, “The Union of India must move swiftly to ensure that proceedings and appeals filed in the High Courts and revenue tribunals like CESTAT and ITAT shall be filed on an electronic basis.”

Apex court directed tax authorities to adapt digital filings in all appeals and pending cases across courts in India. The court has allowed a deadline of three months to implement the decision.

A bench of Chief Justice of India DY Chandrachud and Justice JB Pardiwala stated, “The High-Powered Committee shall consequently continue to take required actions to attain the foregoing goal so that e-filing can be rendered ubiquitous within a period of three months.”

The Supreme Court further stated that because the GST Tribunal is green-field institution, it shall only facilitate the filing of appeals and cases electronically. The court further ordered that the GST Tribunal’s operating procedures, which are now being finalised by the court, must only permit the filing of documents and appeals electronically.

Technology adoption by the judiciary, including live streaming, e-filing, and virtual hearings, is considered as a sure step toward paperless, open courts. The decision, which was made in order to keep courts operating during the pandemic, has now practically become a permanent fixture in daily operations.

The Supreme Court would open an online RTI site the next week, according to Chief Justice Chandrachud.