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Revised guidelines for conduct of personal hearings in virtual mode under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994 - Customs - PUBLIC NOTICE NO. 28/2020

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..... ntral Excise Act, 1944 and Chapter V of Finance Act, 1994. 2. Board has reviewed the outcome of the subject instruction. As seen, the feedback received from trade and field formations indicates that this initiative has helped in speeding up the passing of adjudication and appellate proceedings, saving cost of travel and time, and critically ensuring social distancing in these challenging times. This initiative would facilitate all stake holders such as suppliers under GST, importers, exporters, passengers, advocates, tax practitioners and authorized representatives. 3. Accordingly, Board has now decided to make it mandatory for various authorities, such as Commissioner (Appeals), original adjudicating authorities and Compounding Authority t .....

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Revised guidelines for conduct of personal hearings in virtual mode under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994 - Customs

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..... adjudicating/ appellate authority. (iii) The assessee or authorized representative appearing in virtual hearing, should file his vakalatnama or authorization letter along with a copy of his photo ID card and contact details to the adjudicating/ appellate authority through official e-mail address of the concerned authority after scanning the same. (iv) All persons participating in the video conference should be appropriately dressed and maintain the decorum required for such an occasion. (v) Virtual hearing through video conference shall be held from the office of adjudicating/ appellate authority or any official video conference facility set up in the office of the adjudicating/ appellate authority. (vi) The virtual hearing through video co .....

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Revised guidelines for conduct of personal hearings in virtual mode under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994 - Customs

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..... o modification in e-mailed record of personal hearing will be entertained after 3 days of its receipt by appellant/ their authorized representative. The date of receipt of the email by the appellate/adjudicating authority will not be counted for this purpose. (x) The record of personal hearing submitted in this manner shall be deemed to be a document for the purpose of the relevant statute read with Section 4 of the Information Technology Act, 2000. (xi) If the assessee or their authorized representative prefers to submit any document including additional submissions during the virtual hearing, he may do so by self-attesting such document and a scanned copy of the same may be emailed to the adjudicating/ appellate authority immediately afte .....

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Revised guidelines for conduct of personal hearings in virtual mode under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994 - Customs

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