Page 47 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] DEPARTMENTAL CLARIFICATIONS C13
permitted to participate in the hearing through video
conferencing.
(2) The parties should join the link thirty minutes before the
scheduled time for sound check and for meeting other
technical aspects. This will ensure that in the event of any
technical issues, another matter may be taken up and time is
not wasted.
(3) The parties are required to secure well in advance the device
(desktop/laptop/i pad) connected to UPS or with sufficient
battery charge along with web camera, microphone and
speakers. Formal sitting arrangements as in an office
environment with zero disturbance, adequate lighting and
proper acoustics may be ensured in advance.
(4) The link sent to the party is unique and they shall not share
or forward the link to any other device, nor shall they enable
others to join the hearing through video conferencing. No
party is allowed to record the proceedings either and,
posting of any comments on the social media is strictly
prohibited.
(5) Once the hearing commences, the party who is not
advancing the argument should not speak. If there is a need
for an interjection the party may raise hand and seek
permission from the Bench. As there may be lag in the
relaying of information, the best practices require parties not
to speak at the same time.
(6) The efficiency of e-hearing will depend on the quality of
video streaming, both image and sound transmission. If the
video streaming is not functioning for any reason, a
telephone line maybe kept as a backup for uninterrupted
hearing.
(7) The dress code during the e-hearing are as follows :
(a) For the Counsel
Male : Plain white shirt with a plain white neck
band and black or white pant.
Female : White salwar-kameez/white saree with a
plain white neck band.
(b) For the Authorized Representatives
Male : Plain white shirt with black tie and black
or white pant.
Female : White salwar-kameez/white saree.
(8) The co-operation of all stakeholders including the assistance
of Bar Associations will go a long way in implementing this
system effectively and creating a credible e-hearing platform
in a sustainable environment by saving energy, time, money
and other resources.

GST LAW TIMES  16th July 2020  47