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National News

Aug 23, 2020
8:40PM

Virtual hearing mandatory for GST appeal cases for expeditious disposal amid Coronavirus pandemic

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The Central Board of Indirect Taxes and Customs-CBIC has asked GST field offices to conduct hearings in GST appeal cases through video conferencing for their expeditious disposal while ensuring social distancing. 

In a letter to Principal Chief Commissioners, the CBIC said the feedback received from trade and field formations on this indicated that the initiative has helped in speeding up passing of adjudication and appellate proceedings.

Accordingly, the CBIC  has decided to make it mandatory for various authorities, such as Commissioner (Appeals), original adjudicating authorities and Compounding Authority to conduct personal hearing in virtual mode in cases relating to CGST and IGST. 

The Board added that this initiative would facilitate all stakeholders such as suppliers under GST, importers, exporters, advocates, tax practitioners and authorised representatives.

The CBIC also issued guidelines for conducting virtual hearing for GST appeals. It said in any proceedings before appellate or adjudicating authority, the authority shall mandatorily indicate that the personal hearing would take place through video conferencing facility. The virtual hearing through video conference will be conducted through available applications or other secured computer networks.

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