CBIC makes virtual hearing mandatory and issues revised guidelines for conduct such hearing
CBIC has issued Instruction dated 21.08.2020 wherein it has laid down revised guidelines for conduct of personal hearing in virtual mode under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994. Further conduct of personal hearing through video conferencing has been made mandatory vide said Instruction.
It is pertinent to mention here that in view of COVID-19 challenges, CBIC had earlier issued instruction dated 27.04.2020 for conduct of personal hearing in virtual mode by all adjudicators and appellate authorities in regard to proceedings under Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994. As per said Instruction the party , either as appellant or a respondent shall give his consent to avail personal hearing through video conferencing facility at the time of filing of appeal or immediately after issue of instruction. Thus virtual hearing was not mandatory.
Considering positive feedback received from the stakeholders, the CBIC vide Instruction dated 21.08.2020 has 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 Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994 through video conferencing facility.
Further vide CBIC instruction dated 21.08.2020, the virtual hearing has also been extended to proceedings under the CGST Act, 2017 and IGST Act,2017. This instruction supersedes the earlier CBIC instruction dated 27.04.2020.
CBIC has in the instruction prescribed the guidelines for conduct of virtual mode of personal hearing though video conferencing facility.
The instruction also states that conduct of personal hearing through video conferencing is being made mandatory but in rare and accentuating circumstances same can be dispensed with upon request to be approved by the adjudicating / appellate authority with reasons to be recorded in writing.
For ready reference of our readers the CBIC Instruction dated 21.08.2020 is as under:-
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