D. Y. CHANDRACHUD, PAMIDIGHANTAM SRI NARASIMHA, J. B. PARDIWALA
C. C. E. And S. t. , Surat - I – Appellant
Versus
Bilfinder Neo Structo Contruction Ltd. – Respondent
ORDER
1. In pursuance of the previous order dated 6 February 2023, appearing for the Union of India, Mr Balbir Singh, Additional Solicitor General has placed a note on the record. The relevant part of the note is extracted below:
'CBDT:
E-filing in High Court:
At present, field formations have been filling appeals/petitions in physical as well as in e-filing mode. Out of 8353 appeals filed in 2022-23, 5145 appeals were filed in e-filing mode. It is also informed by the field formations that efiling of appeals is not enabled in High Courts of Allahabad, Nainital, Karnataka, Andhra Pradesh, Guwahati, Manipur, Tripura & Meghalaya. In compliance of the directions of the Hon'ble Supreme Court, field formations have been directed to ensure that 100% filing of revenue appeals/petitions before the High Court's takes place in the efiling mode by 31.05.2023. It is one of the targets of Interim Action Plan 2022-23 issued by the CBDT to the field formations for strict compliance. To summarize, in the last year nearly 62% of appeals have been filed before the High Courts in e-filing mode and th
The central legal point established in the judgment is the necessity of 100% e-filing compliance in specified timelines, the need for amendments to incorporate e-filing requirements, and the disconti....
The main legal point established in the judgment is that while e-filing provides transparency and efficiency in the administration of justice, the digital divide in the country must be addressed to e....
The amendments by the Finance Act, 2021 on dues can't be applied retroactively, upholding the dismissal of Revenue's appeal due to low tax effect.
The main legal point established in the judgment is the importance of clarity and consistency in administrative guidance, particularly regarding the computation of limitation for filing an appeal. Th....
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