The Commercial Tax Department of Madhya Pradesh has released a Standard Operating Procedure (SOP) mandating the implementation of virtual personal hearings in GST proceedings. This new protocol will come into effect on April 1, 2026.
The department mentioned that the measure has been opted to make tax administration clear, efficient, and technology-driven. The decision has the motive to make the faceless system of tax proceedings stronger and lower the necessity to visit tax offices.
Under the new SOP, personal hearings in cases under Sections 73, 74, and 74A of the MP Goods and Services Tax (GST) Act, 2017, along with specific appeal proceedings, will be performed via virtual platforms. Such hearings will come into force before passing orders of tax demand, penalties, or other actions.
The department’s virtual hearings will confirm that taxpayers are furnished with a fair chance to present their case, which is crucial for the principles of natural justice.
The standard operating procedure (SOP) authorises hearings to be conducted via platforms such as NIC Webex, Google Meet, or Microsoft Teams. Taxpayers or their authorised representatives will obtain the date, time, and virtual meeting link through the BO Portal, registered email or mobile number, typically one day before the hearing.
Taxpayers who are represented by their authorised representatives shall be needed to file documents like an authorisation letter, identity proof, and contact details before the hearing. The department cited that all participants should keep decorum in the virtual proceedings.
Post hearing, the officer shall prepare a record of the personal hearing in PDF format and send a copy to the taxpayer through email. The department mentioned that documents filed electronically and records of virtual hearings will be deemed as valid legal records under the GST law and the Information Technology Act, 2000.
SOP makes virtual hearings obligatory; however, the department cited that physical hearings may be permitted in some situations if a taxpayer files a valid request for the need of an in-person hearing.
The Commercial Tax Department asked all officers and appellate authorities to start implementing the new process and to inform tax consultants and business associations regarding the changes before the rules become obligatory in April 2026.
SOP Issued by MP Commercial GST Department Regarding Personal Hearings
