Page 45 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] DEPARTMENTAL CLARIFICATIONS C11
(ii) Paper book I - Show Cause Notice and Impugned
Order (both original order and the appellate order)
and/or Bills of Entry or any other relevant
document(s).
(iii) Paper Book II - All papers other than mentioned at (a)
and (b) above which were already filed and available
on record in the concerned file.
(c) If the number of pages in the attachment exceeds the
maximum space, separate mails maybe sent. It is incumbent
upon such party to forward a soft copy of all the documents
as referred in paragraph 2(b)(i) to (iii) above to the other side
by e-mail at least two days prior to the date of hearing.
(3) The Assistant Registrar will, with the approval of the Senior
Member available, issue a cause list for hearing of the urgent
application. The list will also indicate the time at which each
hearing will start. The Assistant Registrar shall, wherever it
is required, scrutinize the soft copies of the documents to
find whether they are in order before issuing the cause list.
(4) The parties who are called for the e-hearing shall send copies
of the following in separate files by e-mail attachments.
(a) Brief synopsis stating the facts;
(b) Written submissions with reference to the paper book
already submitted;
(c) Compilation of relevant provisions of the statute and
case laws.
(5) The Brief synopsis/Written submissions/Compilation
referred in paragraph 4 above shall be filed at least two days
before the date of hearing with copy to the other side by
e-mail. All such documents should be typed on double space
on A4 size paper, arranged in separate paragraphs and
consecutively page numbered and must be legible such that
they are readable on the screen.
(6) The e-mail address of the Commissioner (Authorised
Representative) at all Benches is available in the Tribunal’s
website.
(7) On the date of hearing, the Court Master will send a mail to
the Counsel/Authorized Representative at the e-mail
address as given in the application with a link inviting the
parties concerned for hearing.
(8) The e-hearing on the video conferencing platform is secured
by a password which will be made known to the parties
concerned one hour before the commencement of hearing.
The parties are required to enter appearance by accepting the
invitation link as intimated and they must not share the
password with any other person.

GST LAW TIMES  16th July 2020  45