Legal Information Management & Briefing System| SC Directs Centre To Place Real-Time Statistics Of SLPs Filed After 1 September 2021Within And Beyond Limitation Period

Noting the Centre's submission as regards the integration of the LIMBS (Legal Information Management and Briefing System) with the CBIC (Central Board of Indirect Taxes and Customs) and CBDT (Central Board of Direct Taxes) and the revenue tribunals, the Supreme Court on Monday called for real-time statistics of the number of SLPs which have been filed after 1 September 2021 by the union government; the number of SLPs which were filed within the limitation period; and the number beyond limitation.The bench of Justices D Y Chandrachud and Surya Kant was informed by ASG Balbir Singh that both CBIC and CBDT are entering data with regard to SLPs on LIMBS; the integration of LIMBS in the e-offices of CBIC, CBDT has been achieved; the office connectivity has been achieved between CBDT and CBIC with the Department of Law and Justice; LIMBS integration for Income Tax Tribunal has also been achieved; the integration for CESTAT is underway; instructions have been issued by the Department of Justice for e-filing of appeals, writ petitions by the government of India before the Supreme Court and High Courts mandatorily from 1.1.2022.In its order, the bench recorded, "ASG Balbir Singh has placed on the record an updated status report containing the steps which have been taken to integrate LIMBS with the offices and for the facilitation of the filing of special leave petitions within the limitation. The ASG has also apprised the court of the steps which have been taken to integrate various revenue tribunals including the ITAT and CESTAT""In order to enable the court to make an assessment as to whether the steps which have been taken are leading to any result, real-time statistics shall made available to the court of the number of SLPs which have been filed after 1 September 2021 by the union government; the number of SLPs which were filed within limitation; the number beyond limitation. The tabulated statement of the relevant statistics shall be placed on the record", directed the bench."During the course of the hearing, we have also suggested to the ASG that apart from the implementation committee which has been constituted by the union government as noticed in our order dated 27 August 2021, the union government may consider constituting a committee at at the secretary level comprising of Secretary, Department of revenue; Secretary, Department of Justice; Secretary, Department of Ministry of information and technology; director general of the NIC. The committee can take stock of the actual progress which has been made on the ground", the bench further ordered.On Monday, Justice Chandrachud orally asked the ASG about the status of implementation of this project under the GST regime, "What about GST?", asked the judge.The bench was told by another counsel appearing in the matter that "there is no tribunal". ASG Singh replied, "That is the subject of independent matter coming before Your Lordships in terms of appointment"On August 27, 2021, The Supreme Court appreciated the Centre for the headway made towards "adopting technology as a means to streamline, monitor and enable integration at all stages in government litigation across the board".The bench headed by Justice D. Y. Chandrachud had previously noted that repeatedly, the attention of the court has been drawn to the fact that appeals in revenue matters are being filed with gross delay, accompanied with an application for condonation of delay. When the court refuses to entertain the plea, the officers then justify their action saying that though they had moved the court, the Supreme Court did not condone the delay and rejected the appeal.On August 27, 2021, SG Tushar Mehta informed the bench that by an Office Memorandum issued on August 26 by the government of India in the Ministry of Finance, Department of Revenue, a committee has been constituted to finalise and operationalise an effective system within 3 months to bring about optimal changes in case management by the government and to coordinate with all stakeholders in the process.He indicated that the committee constitutes representatives of the National Informatics Centre, Ministry of Law, Central Board of Direct Taxes, Central Board of Indirect Taxes and Ministry of Finance."This meets our requirements absolutely. Once the work has begun, you will achieve results. We hope something good comes out of it so far as streamlining in the revenue litigation of the government of India is concerned", expressed Justice Chandrachud.Standing over the matter to a later date, the bench directed the Secretary, Department of Revenue to periodically monitor the progress made by the committee, and provide assistance in terms of domain knowledge and technical inputs as may be required by the committee.The Supreme Court had earlier urged the Centre to adopt a system akin to the 'Case Information System' like the Judiciary for monitoring, at all levels, revenue proceedings and litigation in revenue matters to which Union of India...

Legal Information Management & Briefing System| SC Directs Centre To Place Real-Time Statistics Of SLPs Filed After 1 September 2021Within And Beyond Limitation Period

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