Commissioner of Customs and Central Tax (Appeals) via a recent notice announced to hold personal hearings (online) that could not be held physically due to COVID-19 lockdown. The circular issued by Commissioner of Customs and Central Tax (Appeals) related to the matter stated that the personal hearing that got canceled due to the nationwide lockdown will be conducted through a video call app (Whatsapp or Microsoft) team.
The Superintendent (Appeal) has commanded the appellant to go with either of the two options:
- Disposal of Appeal – If the appellant is not willing to participate in personal hearings held virtually by the authorities, then the appeal may be decided by the Commissioner (A) on the grounds of the documents, proofs and reports already available with the.
- Disposal after personal hearing – If the appellant chooses to opt for personal hearing (online) he/she is compiled to abide by certain pre-conditions like submitting email id, scanned id proofs, proper arrangement of laptops/PC and internet connectivity for the purpose of conducting the video conferencing.
- Disposal of Appeal post-lockdown – Moreover, the appellant can opt for disposing of the appeal post lockdown when the normal personal hearing will be held.
The circular (GST Dept.) 
