The Central Board of Indirect Taxes and Customs (CBIC), on Friday, issued the revised guidelines for conducting the personal hearing by virtual mode under CGST Act, 2017; IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994.
The instructions issued by the Board seeks to suspend Instruction dated April 27, 2020, after reviewing the outcome of the subject instruction and analyzing the feedback received from trade and field formations indicates that this initiative helped in speeding up the passing of adjudication and appellate proceedings, saving the cost of travel and time, and critically ensuring social distancing in these challenging times. This initiative would facilitate all stakeholders such as suppliers under GST, importers, exporters, passengers, advocates, tax practitioners, and authorized representatives.
The Board has now decided to make it mandatory for various authorities, such as Commissioner (Appeals), original adjudicating authorities and Compounding Authority to conduct personal hearing in respect of any proceeding under the Customs Act 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994 through video conferencing facility. This facility shall also be extended to proceedings under the CGST Act, 2017 and the IGST Act, 2017.
The Board issued the guidelines in compliance with the directions given by the Supreme Court under Article 142 of the Constitution of India in Suo Moto Writ (Civil). The guidelines for the conduct of virtual mode of personal hearing through video conferencing facility.
The Board instructed that all persons participating in the video conference should be appropriately dressed and maintain the decorum required for such an occasion.
Further, the assessee is instructed to download Application like Vidyo in their computer system/laptop/mobile phone beforehand for ready connectivity during virtual hearing, and join the video conference at the time allotted to them.
In cases where the appellant/ respondent wishes to participate in the virtual hearing proceeding along with their advocate, they should do so under proper Intimation to the adjudicating/ appellate authority. They may participate in virtual hearing along with their advocate/ authorized representative or join the proceedings from their own office.
“While the conduct of personal hearing through video conferencing is being made mandatory, there may yet be rare and accentuating circumstances on the part of the assessee or his authorized representative on account of which this cannot be done. Each such request shall be approved by the adjudicating/appellate authority and the reasons for the same recorded in writing,” the Board instructed.
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