CBIC introduced virtual hearing of adjudication cases, appeals etc. in cases related to GST after receiving positive feedback. It is being done for maintaining social distancing norms. It is a very positive initiative by Govt.
- Authority to indicate in proceeding, that it will be conducted through video conferencing;
- Communication of Date, time and link of video conferencing to appellant, over email. The link should not be shared to any other person, without an approval;
- Authorized representative should file vakalatnama or authorization letter on an email;
- Participants should be aptly dressed up;
- Application like VIDYO or another secured network, will be used for meeting;
- Statement made during hearing will be recorded and shared with appellant over email;
- Appellant may also modify record and send modified report to officer;
- Appellant may submit additional documents after virtual hearing over the email.
Source: Instructions No F.No. 390/Misc/3/2019-JC