Personal Hearing through Video Conferencing Mandatory in GST
The CBCI has decided to make personal hearing mandatory in GST related appeals along with Customs and Excise Duty related appeals.
According to an instruction issued by the CBIC, it has been decided to make it mandatory for various authorities, such as commissioner (appeals), original adjudicating authorities, and compounding authority to conduct personal hearings, in respect of any proceeding under the Customs Act, 1962, Central Excise Act, 1994 and Chapter-V of Finance Act, 1994 (matter related with service tax) through video conferencing facility.
“This facility shall also be extended to proceedings under the CGST Act, 2017 and the IGST Act, 2017,” the instruction said. In the previous instruction, GST related matter was not included. Now it has been said that new instruction will supersede instruction dated April, 27.
No Sharing of Link
According to the guidelines, the authority will mandatorily indicate the personal hearings would take place through video conferencing facility. The date and time of hearing, along with a link for the video conference, will be then be shared. The party will not be allowed to share the link with anyone without prior approval. The assesses or authorised representative, appearing on behalf of party, should file his vakalatnama or authorisation letter, along with photo ID, to the adjudicating or appellate authority.
“All persons participating in the video conference should be appropriately dressed and maintain the decorum required for such an occasion,” the board has said.
The submissions made by the appellant through video conferencing will be reduced in writing and a statement of the same will be prepared, which will be known as ‘record of personal hearing.’ A soft copy of such record will be mailed to the appellant. There will be provision for modification. If the appellant does not re-send the email within three days of receipt, it will be presumed that he agrees with the e-mailed record.
Clipped from : The Hindu Business Line
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