Since the implementation of GST in July 2017, businesses have faced interpretational and technical challenges, resulting in long drawn GST litigation. In the absence of GST Appellate Tribunals, taxpayers have frequently sought relief from High Courts through writ jurisdiction. Given the caseloads, the establishment of the GST Appellate Tribunal (GSTAT) has been highly awaited in recent years.
The Supreme Court on Monday directed the Union Government to ensure that all filings by it in tax matters before the High Courts and Tribunals are in the e-filing mode. The Court further directed that the operations of the Goods and Services Appellate Tribunal, which is being set up, are completely paperless from the beginning.
The Union government shall take necessary steps to ensure that while the modalities for the GST tribunal are being put place, they shall include the requirement that all filings should be in the electronic mode exclusively and that the tribunal should be paperless in its operations.
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