C.C.E. And S.T. Vs Bilfinder Neo Structo Contruction Ltd. (Supreme Court of India)
Supreme Court of India, in the case of C.C.E. And S.T. Vs Bilfinder Neo Structo Construction Ltd., addressed the issue of e-filing for tax-related appeals in various judicial forums. The court noted that while 62% of revenue appeals in High Courts were filed electronically, certain courts, including those in Allahabad, Uttarakhand, Karnataka, and Andhra Pradesh, had yet to enable e-filing. The court emphasized the need for full implementation of e-filing across all High Courts by May 31, 2023. Similarly, in the Income Tax Appellate Tribunal (ITAT), only 1% of appeals had been e-filed, despite the ITAT having launched its e-filing portal in 2021. The court directed ITAT to make e-filing mandatory and discontinue the parallel physical submission process to reduce administrative burdens.
Additionally, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reported progress in developing its e-filing module, with implementation pending security clearance. The Supreme Court urged the Ministry of Finance to engage with ITAT leadership to amend rules ensuring exclusive e-filing. It also recommended training ITAT members to efficiently manage electronic filings. The Chief Justice of India has communicated with High Courts to expedite the transition under the e-Courts Phase III project. The court set a deadline of June 30, 2023, for ITAT and CESTAT to fully adopt e-filing, with an updated status report due at the next hearing on July 28, 2023.
