2021 (7) TMI 699

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....Court in the previous order dated 10 February 2021. A detailed note has been placed on the record after deliberations have taken place with senior officials of the Union government, including the Finance Secretary, Union Law Secretary and the Chairpersons of the Central Board of Direct Taxes and Central Board of Indirect Taxes and Customs. The contents of the note are reproduced below: "NOTE ON REDUCING DELAY IN FILING OF SLP 1. During the course of hearing in Civil Appeal No.28900/2020 the Hon'ble Supreme Court of India observed that "Repeatedly, it has come to the notice of this Court that appeals in revenue matters involving indirect taxation are being filed with a gross delay". The Court stated that "The Union government, in the De....

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....lyses the proposal sent by the field office and seeks the opinion of Department of Legal Affairs (DoLA), Ministry of Law and Justice. c. Department of Legal Affairs gives its opinion on whether it is a fit case for filing an SLP. d. Once it is decided to file an SLP, the same is forwarded to Central Agency Section for drafting of the SLP. e. The draft SLP is sent to the field office concerned for verification of facts and figures. f. After vetting by the field formation, the SLP is filed. 4. As an initial proposal, a stage-by-stage timeline as in Annex-A to ensure timely filing of SLP was put for consideration. Ld. SGI observed that one reason for the delay is due to the liner process being followed currently and even if we have a....

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....irector General of the Directorate incharge for litigation management- convener iii. Commissioner (Judicial), iv. Legal Advisor for Department of Legal Affairs, and v. Central Government Standing Counsel. d. The Committees of the both Boards should meet every week at a fixed time (say, every Tuesday at 5 pm) one after another and take the final decision on whether to file an SLP or not and only in exceptional cases of disagreement, matter could be processed on file between Department of Revenue and Department of Legal Affairs and even SG/ASG. e. There should be a large panel of Counsel to prepare the draft SLP so that they are not overburdened with the work of drafting. The Counsels should prepare the draft in close coordination a....

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....e could be sought from the Court. Annex-A Sr.No. Activity Number of Days Cumulative Days 1. Date of pronouncement of the Judgment 0   2. Making application for certified copy of the judgment by the standing counsel 3   3. Obtaining copy of the judgment from web site 4 4 4. Scrutiny of the judgment by the CIT to take a view to contest or accept the same 7 11 5. CCIT's view & specific comment 3 14 6. Preparation of proposal with annexure 3 17 7. Transit (L&R) to Directorate of Income tax 4 21 8. Directorate of Income Tax (L&R) 15 36     Inspector 2     ADIT/DDIT 5     JDIT/Addl. DIT 3     ADG/CIT 2     DGIT 3   9. Membe....