AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2023 (10) TMI 1212
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....Sales Tax Tribunal, Mumbai (for short 'MSTT'). A compliance report on behalf of Respondent No. 4 (Maharashtra Sales Tax Tribunal, Pune) is placed on record. On perusal of the report, we observed that the National Informatics Centre (NIC) had agreed to develop the MSTT's Website. The arrangements in that regard, as set out in the report, were also noted by us. As also further steps which would be taken by the Tribunal also came to be recorded. We also observed that the Secretary, Department of Finance, needs to consider the said report for the purpose of budgetary approval, as the issue concerned access to justice, as observed by the Court in the previous order. We, accordingly, adjourned the proceedings, directing that an affidavit be place....
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....the Finance Department, it will expedite the process of approval at the earliest." 3. Today, Ms. Vyas has placed on record compliance report dated 11th October 2023 as received from the President MSTT, Mumbai, which inter alia records the further development on such issues and the proposed steps, which would be taken by the MSTT for procuring technical manpower and cloud infrastructure, for creation of the website. The relevant contents of the report of the President, MSTT dated 11th October 2023, reads thus:- "COMPLIANCE REPORT ON BEHALF OF THE RESPONDENT NO. 4 It is most humbly submitted that the President and Registrar of the Maharashtra Sales Tax Tribunal have taken serious note of the directions given by the Hon'ble High Cour....
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....prepare comprehensive proposal for getting the approval from Project Implementation Committee (PIC). He has also suggested to arrange a meeting with NIC along with representatives of MAHAVIKAS, PMC and MSTT for getting required details from NIC. iv. Accordingly, the request has been made to NIC representative to arrange a meeting for getting aforesaid specifications at the earliest. NIC representative has communicated that meeting for the same will be arranged on 12.09.2023. In the said meeting, specifications have been received by MSTT regarding the web hosting infrastructure. v. Vide email dated 15.09.2023, PMC has submitted costing estimates for financial proposal which is to be submitted to the Government for its approval (EXHIBIT....
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.... October 2023, is also taken on record and marked "A2" for identification. We note from the compliance report as submitted by the learned President of the MSTT as also the steps being taken by the Finance Department of the State of Maharashtra, that certainly there is a progress made in developing the MSTT's website. 5. However, we are of the opinion that steps in this regard are required to be expeditiously taken so that the website commences on or before 31st December 2023. It may not be out of place to refer to the order passed by the Supreme Court in the case of Sarvesh Mathur vs. Registrar General, High Court of Punjab & Haryana) (Writ Petition (Criminal) 351 of 2023, in order dated 6th October 2023 in which the Supreme Court has made....
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....eme Court, the technology plays an essential role in securing access to court rooms and, as a result, access to justice for citizens across the country. In embracing technology, the tribunals in a progressive State like Maharashtra cannot remain primitive. Providing of a website would certainly enhance the efficiency in the working of the tribunal and make effective the access to justice. 7. Thus, in our opinion, it is of utmost necessity that the President of the MSTT on urgent basis forwards a proposal to the State Government in regard to making available video conferencing facilities in conducting Court proceedings, unless the same are already in place. 8. We may also observe that several Tribunals as constituted by the Central Governm....