The Rajasthan government’s GST Department issued fresh guidelines on virtual hearings dated 20.02.2025.
The Guidelines have been furnished in pursuance of para 143 of the Budget Speech 2025-26 and in the exercise of the power granted under section 168 of the RGST Act, 2017.
The circular emphasizes that in Rajasthan, provisions have been established for faceless scrutiny, as well as for conducting Business Audits and Enforcement related to taxpayers.
This is not only the responsibility of the jurisdictional Proper Officers but also involves officers assigned to the Business Audit and Enforcement Wings.
Consequently, it becomes more challenging for taxpayers or their authorized representatives to appear in person for document submission or for personal hearings.
Hence, as per para 143 of the Budget Speech 2025-26 corresponding to Ease of Doing Business, the following announcement has been made:
“43. I announce to provide the facility of hearing through video conferencing in all taxation related cases liked GST, VAT, MV Act, Stamps Act etc. Besides, it is proposed to provide the facility of document submission and verification through Facilitation Dess at the district level in related to the action taken from the headquarters level.”
It was obligated by the Rajasthan GST department that virtual hearings for all the taxation cases comprise the GST VAT, MV act, and Stamps Act permitting in-person appearance merely with prior permission.
Section 168 of the RGST/CGST Act, 2017 pertains to the authority to issue the guidelines or directions. The commissioner may if he acknowledges it is important or expedient to do for the objective of uniformity in the implementation of this act, issue such orders, instructions or directions to the State tax officers as it may consider fit.
The Guidelines Include the Following Highlights
1. During the proceedings in any case pertaining to the said Acts, all hearings shall mandatorily be carried out in virtual mode and no person shall be required to appear in person for personal hearing except with the prior permission of the concerned Additional Commissioner in cases where the taxpayer or his authorized representative has requested in writing for an in-person personal hearing.
2. The date and time of hearing along with a link for the virtual hearing shall be informed well in advance to the taxpayer or his authorised representative through the registered email id or mobile number by giving the details of Proper Officer who shall be conducting the virtual hearing and the application or facility through which the virtual hearing and the application or facility through which the virtual hearing shall be carried out. This link shall not be shared with any person without the consent of the said officer.
3. In case of any authorized representative representing the taxpayer in virtual hearing, he shall be required to submit his vakalatnama or authorization letter along with the copy of his photo-id card and contact details well in advance to the said officer, devoid of which he shall not be allowed to represent the taxpayer.
4. In case of any technical issue in connecting for the virtual hearing, the taxpayer or his authorized representative may be joined through tele- conferencing through mobile phone for which they shall be required to keep their phone(s) available for incoming calls.
5. The submissions made by the taxpayer or his authorized representative through the virtual hearing shall be noted in writing and a statement of the same shall be prepared so as to be uploaded in PDF format under the respective ‘Proceedings’ tab on the Boweb portal.
6. In addition to the virtual hearing, in case the taxpayer or his authorized representative need to submit any documents during the proceedings of the case, the same shall be submitted digitally through the registered Email if and no physical submission of documents shall be sought for.
7. The proceedings of virtual hearing as well as the documents submitted in the above manner shall be deemed to be valid documents for the purpose of the RGST/CGST Act, 2017 in terms of Section 145 of the said Acts read with Section 4 of the Information Technology Act, 2000.
