Virtual Hearing in case of Show Cause Notices and Appeals in GST

CBIC vide an instruction dated 05.11.2024 has amended the Instruction F. No. 390/Misc/3/2019-JC dated 21.08.2020. The amendment has deleted the paragraph which allowed personal hearing through virtual mode only at the request of the assessee.

The effect of such amendment is that personal hearing of all adjudication and appellate matters will now be done only though virtual mode. Physical hearing to be granted only on request of the assessee in rare cases and after recording the reason for it. It may be noted that this has been issued by the CBIC and may not be applicable to the SGST departments, unless a corresponding instruction is issued by them. The process to be followed will be as under:

• Department will provide the link and relevant e-mail address for correspondence to the registered person;
• Authorised representative of the registered person will have to file the vakalatnama and the photo ID card though e-mail;
• A Record of Personal Hearing will be prepared by the officer, containing submissions made by the assessee. The soft copy of such submissions in PDF format will be shared with the registered person on the e-mail.
• If assessee wants to amend the submissions, he can amend the PDF file and sign it and then send it back within 3 days. Additional documents may also be submitted along with it.