On Monday, November 14, 2022, a Supreme Court division bench comprising of Chief Justice of India DY Chandrachud and Justice JB Pardiwala directed the Union Government to ensure that all filings in tax matters before high courts and tribunals are done electronically. The Court also ordered that the operations of the newly established Goods and Services Appellate Tribunal be completely paperless from the start.

The bench further stated, "We are of the view that the Union Government must now take all expeditious steps to ensure that filing by the Union Government of all appeals and proceedings before the High Court’s as well as the revenue tribunals including CESTAT and ITAT should take place in the e-filing mode. The High Powered Committee shall accordingly proceed to take necessary steps to achieve the above goal so that e-filing can be made universal within a period of 3 months", as well as "The Union Government shall therefore take necessary steps to ensure that while the modalities for the Tribunal are being put into place, they shall include the requirement that all filing shall be in the electronic form exclusively and the Tribunal shall be be entirely paperless in its operations", 

Advocate Sharanya Lakshmikumaran raised the issue of the Goods and Services Appellate Tribunal and suggested that all filings be done electronically from the start. This suggestion is "worthy of acceptance," according to the bench.

On August 27, 2021, the Supreme Court established a committee to facilitate the goal of ensuring that litigation involving the Union of India and tribunals established under revenue legislation is duly monitored to provide seamless integration at all stages through the use of information and communication technology (ICT).

Today, ASG Balbir Singh submitted a note of suggestions, which the bench directed be incorporated into the order. The bench mentioned that it has noticed that revenue appeals are generally filed late.

Case Title: C.C.E. And S.T., Surat I V. Bilfinder Neo Structo Construction Ltd

Citation: Civil Appeal No. 674/2021