New Guidelines, New WAY! – Virtual Personal Hearings

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.


  1. Authority to indicate in proceeding, that it will be conducted through video conferencing;
  2. 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;
  3. Authorized representative should file vakalatnama or authorization letter on an email;
  4. Participants should be aptly dressed up;
  5. Application like VIDYO or another secured network, will be used for meeting;
  6. Statement made during hearing will be recorded and shared with appellant over email;
  7. Appellant may also modify record and send modified report to officer;
  8. Appellant may submit additional documents after virtual hearing over the email.

Source: Instructions No F.No. 390/Misc/3/2019-JC