Page 44 - GSTL_16th July 2020_Vol. 38_Part 3

C10 GST LAW TIMES [ Vol. 38
II. Video Conferencing Platform
Various video conferencing platforms are available for use. For
conducting e-hearing of urgent applications on video conferencing
platform, Jitsi meet appears to be more adaptable having regard to the
functional environment of CESTAT. Jitsi meet is an open source
software and is available for download at https://play.google.com/store/
apps/details?id=org.jitsi.meet The registration process is fairly simple
and requires only an e-mail address.
III. Technical and Infrastructural Requirement
To have a proper hearing on the video conferencing platform it is
necessary that the exchange of information is seamless and without
interruption. The minimum requirements are the following.
1. Desktop/Laptop : The system should have a proper
processor and RAM. The system should be equipped with a
webcam which will support HD video. It should also have an
inbuilt mike and speakers. However, external headphones with
mike may also be used for hearing. i pads of proper
configuration may also be used. Mobile phones should be
avoided as the hearing can be interrupted by incoming calls
and screen size constraints.
2. Internet Connection : The internet connection should be of
good speed and it is advisable that no other device is
connected to the wifi router during the hearing.
3. Telephone/Mobile phone : A telephone/mobile phone
maybe kept as an alternative mode for uninterrupted hearing
in case there is an unforeseen break in video streaming.
IV. Procedure for listing
(1) Any party desirous of getting an application of urgent nature
heard by video conferencing may send a request, as
prescribed in Annexure-II, to the Registry by e-mail. The
party making the request must also indicate the approximate
time that it would take to make submissions so that hearing
is conducted in a time bound manner.
(2)(a) If a regular Division Bench is not sitting due to non-
availability of a Member, the party seeking the hearing shall,
in addition to the hard copies, submit a soft copy of the
appeal memo and complete paper book (scanned PDF
format in black and white) to the respective Deputy
Registrar/Assistant Registrar by e-mail at the address given
in Paragraph V.
(b) The soft copy of the documents shall contain three separate
attachments/files as below.
(i) Appeal Memo and Application - Excise Appeal-
3/Customs Appeal-3/Service Tax-5, Statement of
Facts, Grounds of Appeal and Verification and the
Application.
GST LAW TIMES  16th July 2020  44