Dear All,

The Central Board for Indirect Taxes and Customs (‘CBIC’) has issued Instructions dated 21.08.2020 whereby it is  made mandatory for various authorities such as Commissioner (Appeals), Original Adjudicating Authority and Compounding Authority to conduct personal hearing through Video Conferencing (VC) facility, in respect of adjudication and appellate proceedings under any of the following laws:

• The Customs Act 1962;
• The Central Excise Act, 1944;
• The Finance Act, 1994 (Chapter V);
• The Central Goods and Service Tax Act, 2017;
• The Integrated Goods and Service Tax Act, 2017

In this respect, CBIC has issued the guidelines for conducting virtual personal hearing through VC. Some of the key aspects of the guidelines are summarised as under:

• Date and time along with the joining link shall be informed to the Appellant/ Respondent or their Authorized Representative and the concerned Commissioner representing Revenue through the official email
• The Assessee or the Authorized Representative appearing in virtual hearing should file their Vakalatnama or authorization letter along with a copy of his photo ID card to the Adjudicating/ Appellate Authority through email
• Where the Assessee/ 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
• Submissions made by the Assessee or their representative through VC will be recorded in writing and shall be known as “record of personal hearing”, which will be sent to the Appellant within 1 day of hearing
• The Assessee has the option to modify the record of personal hearing and send back the modified copy within 3 days of the receipt of the e-mail. No modification in e-mailed record of personal hearing will be entertained after 3 days of its receipt by the Assessee/ their Authorized Representative
• If the Assessee makes any additional submissions, then a self-attested and scanned copy of the same shall be e-mailed not later than 3 days from such virtual hearing.

While such virtual hearings through VC are made mandatory, if the same cannot be done on account of rare and accentuating circumstances, a request has to be made and approved by the Adjudicating/ Appellate Authority.