Gross Delays In Revenue Appeals: Supreme Court Suggests To Centre A Consolidated, Pan-India Online Portal To Monitor Litigations

In the wake of the incessant instances of delay on behalf of the Centre in litigating revenue matters, the Supreme Court on Monday recommended that the Union Finance Ministry come up with a pan-India online portal where all collectors and commissioners are linked with the CESTAT, showing the stage of proceedings, the orders passed, the deadline for filing the appeal, so as to provide for a monitoring mechanism.Noting that its attention has repeatedly been drawn to as many as 400-500 days' delay in filing revenue appeals, the bench of Justices D. Y. Chandrachud and M. R. Shah had last week reprimanded the government officers for "being in league with the assesses", in deliberately filing appeals before the High Courts in the first instance despite the legal position being that appeals from the CESTAT lie before the Supreme Court, and eventually approaching the top court at a much delayed stage. The bench had observed that when the court then refuses to allow the condonation of the delay, the burden is pushed to the Supreme Court with the officers asserting that they had moved the court in an appeal but it was not entertained. The bench had required SG Tushar Mehta to appear before it on Monday.When the matter was taken up on Monday, Justice Chandrachud remarked at the outset that the court does not deem it as an adversarial proceeding in calling upon the SG to address the court. "It is not our intent to castigate any officers or to say that they are deliberately doing it", said the judge."We have seen your submissions. Some work has been done. A meeting has been held with the chairpersons of the CBDT and the CBIC, officials from the finance ministry...(SG Tushar Mehta pointed out that the law secretary was also part of the meeting)...We are happy with the process initiated by the Union of India to streamline the filing of appeals in revenue matters", began Justice Chandrachud."The possibility that some of the officers may be doing it deliberately also cannot be ruled out...We are in fact happy that Your Lordships have taken up this issue. We are very grateful. There is no opposition to correcting the system. It is also in the government's interest. ", asserted the SG."Crores of rupees are at stake. Ultimately, it is the public interest which suffers. And this is when you have a legal team to guide you. How can you file before the wrong forum? Then you say that you are not knowing the law? There is 300, 400, 500 days' delay?", commented Justice Shah."Is the appeal filed only to get the seal of the Supreme Court? What is your law department doing? Who is working in the central agency on this? (The SG replied that it is the Ministry of Law and Justice)...What are the steps which have been taken? Why can't there be a common meeting of the secretary and the commissioners? Why must the files be sent from one office to another? Then for vetting? And then to the central agency, which sends it back? Some corrective measures have to be taken", observed justice Shah.Justice Chandrachud also stressed that there are several tiers through which files have to pass in being processed and that it is advisable to instead have a single, consolidated committee to review the entire process."What we have produced before Your Lordships is only the broad outline of the discussions. It is subject to the suggestions and directions of Your Lordships. Your Lordships have rightly observed that there are several layers which must be curtailed to one. I have given a proposal in this behalf- Firstly, I have suggested that every table clear the file in one week. If the law officers or the other officers need more time, they have to record the reasons for the same. Further, instead of circulating the files between three or four departments, there can be one consolidated committee to meet once a week. It will consist of a conversant government lawyer who will see if the issue is covered and if there is a need to go to court. But the view of the ministry is that the matter should go to the Law Minister independently. It is being considered presently", submitted the SG.Justice Chandrachud noted that the Supreme Court is getting appeals from the High Court and the CESTAT directly. "How can we use technology to shorten the entire process?", he wondered. The judge explained that the E-Committee of the Supreme Court has inculcated a system of open APIs, where all links for the government authorities are available and data can be directly retrieved as regards all judgements. "You are aware of your litigation everywhere. There is no need for an application for a certified copy. Now, the CESTAT is not part of our Case Information System, but as part of the E-committee of the Supreme Court, we have done it for the judiciary, for 17,000 courts across the country.", he elaborated."Similarly, the government should also come up with a pan-India online portal, a consolidated platform with all collectors, commissioners across india being linked to the...

Gross Delays In Revenue Appeals: Supreme Court Suggests To Centre A Consolidated, Pan-India Online Portal To Monitor Litigations

Mehal Jain

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