While assuring the social distancing, CBIC asked administration for accompanying conferences in GST cases through video conferencing.
Via video conferencing CBIC announces the facts to conduct hearings so as to appeal for Acts for customs along with disputes belonging to excise and service tax.
From this, the feedback has been received from the grounds of video conferencing saves time, travelling, adjudication, appeals and from the critical going pandemic.
For the cases of Central state GST and integrated GST
“This initiative would facilitate all stakeholders such as suppliers under GST, importers, exporters, passengers, advocates, tax practitioners and authorised representatives,”
For GST appeals the CBIC has announced to conduct the virtual hearings. Also, they said any proceedings before appellate or adjudicating authority, these authorities “shall mandatorily indicate” that hearings have to be done through video conferencing. One must also initiate an email address for the same.
“The virtual hearing through video conference will be conducted through available applications like VIDYO, or other secured computer networks. The assessee should download such application in their computer system/laptop/mobile phone before hand for ready connectivity during the virtual hearing, and join the video conference at the time allotted to them,”
The taxpayer in relation to the pandemic said that for all the indirect tax laws
“This would push the authorities such as Commissioner (Appeals), original adjudicating authorities and Compounding Authority to initiate the hearing of the pending cases in a virtual environment, marching towards timely disposal of cases,”
In the new guidelines the taxpayers have to undertake personal hearings via video conferencing and cannot deny such digital hearings until any critical circumstances are there.