Adoption of ICT and integration of LIMBS with CESTAT, ITAT and other Tribunals to reduce delay in litigation management

The Supreme Court of India has directed the adoption of Information and Communication Technology (ICT) across various Tribunals, including CESTAT and ITAT. This move aims to streamline litigation management by integrating the Legal Information Management & Briefing System (LIMBS) with existing IT systems. A committee has been formed to oversee these changes, ensuring a more efficient and integrated approach to government revenue litigation.

The Hon'ble Supreme Court of India in C.C.E. AND S.T., Surat I v. Bilfinder Neo Structo Construction Ltd. Civil Appeal No(s).674/2021 dated November 29, 2021 issued directives for the adoption of Information and Communication Technology ("ICT") for Tribunals. Further, directed the extension of Legal Information Management & Briefing System ("LIMBS") with the IT Systems to CESTAT, ITAT and other Tribunals.

Earlier, an order dated August 27, 2021 in Civil Appeal No. 674/2021 was passed by the Hon'ble Supreme Court for constitution of a Committee comprising of various stakeholders to adopt ICT initiatives to streamline, monitor and provide seamless integration of all stages in government revenue litigation across the board, in order to facilitate the objective of ensuring that litigation involving the Union of India and the Tribunals constituted under revenue legislation, is duly monitored so as to provide seamless integration at all stages by adopting ICT.

Accordingly, the Committee has submitted recommendations on following to Additional Solicitor General:

1. Changes required in LIMBS Software to make it more effective for litigation management;
2. Ensure integration of LIMBS with the IT system of Courts, Tribunals including e- Courts system of NIC;
3. Guide the process of integration of LIMBS with e- office;
4. Guide universal adoption of LIMBS and e-office in the relevant offices under Department of Revenue;
5. Suggest changes in the IT solutions adopted in the Courts/ Tribunals etc. that could significantly improve litigation management for suggesting other measures to remove roadblocks in efficient litigation management;
6. The LIMBS SLP software modules have been developed and rolled out for different stake holders

The Hon'ble Supreme Court of India in Civil Appeal No(s).674/2021, dated November 29, 2021 noted as under:

• Appreciated the Committee for undertaking comprehensive exercise
• Observed that, the work of the Committee is an ongoing process.
• Extended the integration of LIMBS with the IT System to CESTAT, ITAT and other Tribunals. Further, directed the Committee to co-ordinate with President of CESTAT to ensure that this is achieved.
• Further, directed to circulate the order to the Union Ministry of Law and Justice for achieving proper coordination w.r.t the Tribunals which are sought to be brought on a common ICT platform. The Secretary, Department of Justice is requested to also facilitate the exercise so that any issues of co-ordination can be resolved.
• Listed the matter on March 7, 2022 for further proceedings to monitor compliance.