The Central Board of Indirect Taxes And Customs (CBIC) has issued the instructions mandating personal hearing through video conferencing under GST Act, Customs Act, Central Excise Act and Chapter V of Finance Act, 1994.
The instruction dated 21.08.2020, was amended by the Instruction dated 28.07.2022. As per the amendment the conduct of personal hearing by adjudicating/appellate authority shall be done in the virtual mode only at the request of the assessee. The virtual mode of hearing shall not be mandatory. For the assesses not opting for the virtual mode, the personal hearing shall be taken in physical mode.
The instruction in the subject matter, as amended, has been re-examined in the light of representations received subsequently.
On re-examination of the subject matter, the amendment dated 28.07.2022 has now been withdrawn. With this change, the original instruction dated 21.08.2020 has been reinstated, making it mandatory for all departmental quasi-judicial/appellate authorities to conduct personal hearing for proceedings under the specified Acts through Video Conferencing (VC), i.e., in the Virtual Mode.
No Personal Hearing Through Video Conferencing In Exceptional Cases
Exceptions to allow personal hearing in Physical mode by the concerned authorities may be resorted to on receipt of specific request from the party concerned, and after recording the reasons for the same in writing.
Instruction Details
F.No. 390/Misc/3/2019-JC
Date: 05/11/2024
