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        VAT and Sales Tax

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

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        Sales Tax Tribunal ordered to create website for case status, daily orders, and judgments The Court directed the Registrar of the Sales Tax Tribunal to establish a timeline for creating a website displaying case status, daily orders, and ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Sales Tax Tribunal ordered to create website for case status, daily orders, and judgments

                              The Court directed the Registrar of the Sales Tax Tribunal to establish a timeline for creating a website displaying case status, daily orders, and judgments. The High Court Administration was allowed to be joined as a party Respondent. The Tribunal acknowledged the absence of an independent website and the lack of online case status and daily orders. The Court emphasized compliance with previous directions for website creation and computerization, urging immediate steps to upload orders online. The State Government was instructed to release funds for the website, and a monitoring date was set for further compliance.




                              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."
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                              ActsIncome Tax
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