Why Can't CESTAT Appeal Fee be Paid Online?
AT present, when you file an appeal or application before the CESTAT, you are required to pay the fee by Demand Drafts in favour of the Assistant Registrar.
In a letter addressed to the President of the CESTAT, the President of Bangalore INDIRECT TAX PRACTITIONERS' ASSOCIATION, BN Gururaj submitted:-
1. This method of paying the appeal fee was fixed in 1983, a time when Internet banking was totally unknown in the country. Regrettably, even after nearly thirty years experience, this anachronistic method of collection of appeal and application fee has continued.
2. By this representation, the Association requests the President to review this matter and direct that the appeal and application fees be paid online using the facility of Internet banking. This will not cause any hardship to the appellants, as now all the indirect taxes are paid online by all the assesses.
3. Therefore, payment of aforesaid fees on-line would be a convenience rather than any hardship to the litigant public, especially for the manufacturers situated in remote locations.
4. On the other hand, DD system is not secure, and is prone to fraud. Even when no fraud occurs, it results in delayed realization of fees by the Tribunal. The monies unproductively get held up in the banking system.
The Association has requested the President to examine the representation and allow online payment of fees at none-too-distant future.
This is not the only area where the Tribunal should make better use of Information Technology. At least to start with some parts of court work like adjournments, stay applications, compliance reports etc,.can be allowed online and maybe through video conferences. Maybe CESTAT can make a good beginning by introducing e-payment of fees.