Supreme Court urges e-filing for revenue appeals across HCs and ITAT by June 2023; seeks status report by July 2023.

The SC directed the Registrars General of several HCs to enable e-filing of revenue appeals, noting that 62% of appeals were e-filed in 2022-23. For ITAT, the SC mandated e-filing of revenue appeals by 30 June 2023, urging the Ministry of Finance to address rule amendments and training needs. Under Chief Commissionerates, 90.29% of cases were e-filed. CESTAT's e-filing module is in progress, with implementation expected by 30 June 2023. The Chief Justice of India urged all HCs to facilitate e-filing, with a status report due by 28 July 2023.

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Issues Involved:
1. E-filing of appeals in High Courts.
2. E-filing of appeals in ITAT.
3. E-filing of cases under Chief Commissionerates.
4. E-filing module for CESTAT.

Summary:

E-filing of Appeals in High Courts:
In pursuance of the previous order dated 6 February 2023, the Union of India submitted a note highlighting that e-filing of appeals is not enabled in the High Courts of Allahabad, Uttarakhand, Karnataka, Andhra Pradesh, Guwahati, Manipur, Tripura, and Meghalaya. Nearly 62% of appeals were filed in e-filing mode in 2022-23, and this is expected to increase following the Supreme Court's directions. The Court directed the Registrars General of the mentioned High Courts to facilitate e-filing of revenue appeals.

E-filing of Appeals in ITAT:
The note revealed that only 1% of appeals before the ITAT were filed in e-filing mode. ITAT currently insists on physical submission even after e-filing. The Supreme Court mandated that revenue appeals should be filed only in e-filing mode by 30 June 2023. The Ministry of Finance was instructed to engage with the Acting President of the ITAT to amend rules if necessary and discontinue the insistence on physical filing, addressing any training deficits among ITAT Members.

E-filing of Cases under Chief Commissionerates:
The status report indicated that 90.29% of cases under the Chief Commissionerates' jurisdiction were e-filed. The consolidated zone-wise report showed significant compliance, with efforts ongoing to bring the remaining zones under e-filing.

E-filing Module for CESTAT:
CESTAT informed that its e-filing module, developed by NIC, was tested and is undergoing a security audit. The Supreme Court appreciated the progress and requested the President of the Tribunal to ensure e-filing implementation by 30 June 2023.

Additional Directives:
The Chief Justice of India communicated with all Chief Justices of the High Courts to facilitate e-filing, particularly for revenue appeals, and to prepare for Phase III of the e-Courts project. An updated status report was requested to be placed on record for the next listing on 28 July 2023.

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