e-Filing of CESTAT Appeals and Applications to begin from 27th February [Read Notification]

In a bid to enhance the efficiency of the tax filing process, the e-Filing of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) appeals and applications are planned to be implemented from 27th February onwards.

The communication states that the new module for e-filing of CESTAT appeals and applications will be tested on a trial basis starting from 27th February.

It was further stated, “A module for e-filing of appeals and applications in CESTAT is being developed by NIC. The first version of the module is ready for trial by the stakeholders. For the purpose of testing, Advocates are requested to file appeals on trial basis on the e-filing module of CESTAT website from 27.02.2023 to 03.03.2023.”

“It may be ensured that appeals of each subject viz. Customs, Central Excise and Service Tax are filed by at least three Advocates/legal firms on trial basis before each bench of the Tribunal during the said week. The objective is to start e-filing of appeals by the appellants at the earliest”, the instructions were crystalised.

The development of the e-filing portal by NIC was as per the Supreme Court of India order dated 14.11.2022 in CA No. 674/2021 followed by OM No. C-18018/2/2021—Coord dated 26.12.2022 issued by the Ministry of Finance.

The e-filing mode of the CESTAT truly foreshadows a completely paperless Goods and Service Tax Appellate Tribunal (GSTAT) in the future, as per the direction of the Supreme Court.

“The Union government shall take necessary steps to ensure that while the modalities for the GST tribunal are being put in 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. This Court shall be apprised on the next date of listing of the decisions which are taken in that regard”, the Supreme Court had noted.

The circular urges all stakeholders to participate in the trial and provide their feedback to improve the module’s performance, in order to expedite the process of shifting to a completely paperless mode.

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