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2023 (4) TMI 1011 - BOMBAY HIGH COURTFunctioning of state tax tribunal - Principles of natural justice - petition pending - Hearing was not taking place before the Sales Tax Tribunal - Petitioner had pleaded in the petition that no daily orders are uploaded, there is no case status available online where the litigant can check the status of the cases, next date, stage of appeal, etc. - HELD THAT:- Considering that the Sales Tax Appellate Tribunal is an independent adjudicator manned by judicial officers, the Division Bench of this Court has already stressed the need for a dedicated website. Uploading information on the GST department website can only be a stop-gap arrangement. The Registrar states that he has taken note of the situation with seriousness and assures the Court that all necessary steps will be taken to comply with the order passed by this Court on 28 and 29 September 2017. He states that steps would be initiated for creating a separate dedicated website and uploading the case status, and daily orders on the dedicated website. The State Government, if the requisition is received from the Registry of the Sales Tax Tribunal, is directed to release funds for the creation of a dedicated website and for uploading the case status, etc., the same shall be released at the earliest to avoid any action flowing from the breach order of this Court of the order dated 28 and 29 September 2017 - the Registrar of the Sales Tax Tribunal is directed to hold a meeting with the Central Project Coordinator of the High Court to understand how the High Court website is structured so that the broad features of the website can be replicated when the dedicated website of the Tribunal is created. To monitor further compliance, stand over to 6 June 2023 to be listed under the caption "For Directions".
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