Page 40 - GSTL_3rd September 2020_Vol 40_Part 1

J22 GST LAW TIMES [ Vol. 40
According to an instruction issued by the C.B.I. & C., it has been decided
to make it mandatory for various Authorities, such as Commissioner (Appeals),
original adjudicating authorities, and Compounding Authority to conduct per-
sonal hearings, in respect of any proceeding under the Customs Act, 1962, Cen-
tral Excise Act, 1944 and Chapter V of Finance Act, 1994 (matter related with
Service Tax) through video conferencing facility.
“This facility shall also be extended to proceedings under CGST Act,
2017 and the IGST Act, 2017,” the instruction said. In the previous instruction,
GST related matter was not included. Now it has been said that new instruction
will supersede instruction dated April 27.
“This initiative would facilitate all stakeholders such as suppliers under
GST, importer, exporters, passengers, advocates, tax practitioners and authorised
representatives,” the instruction mentioned.
No sharing of link
According to the guidelines, the authority will mandatorily indicate that
personal hearings would take place through video conferencing facility. The date
and time of hearing, along with a link for the video conference, will then be
shared. The party will not be allowed to share the link with anyone without prior
approval. The assessee or authorised representative appearing on behalf of party
should file his vakalatnama or authorisation letter, along with photo ID, to the
adjudicating or appellate authority. “All persons participating in the video con-
ference should be appropriately dressed and maintain the decorum required for
such an occasion, the Board has said.
The submissions made by the appellant through video conferencing will
be reduced in writing and a statement of the same will be prepared which will be
known as ‘record of personal hearing.’ A soft copy of such record will be mailed
to the appellant. There will be provision for modification. If the appellant does
not re-send the email within three days of receipt, it will be presumed that he
agrees with the e-mailed record.
[Source : Business Line, Chennai, dated 24-8-2020]

Faceless tax appeals may lead to rise in litigation : Officials
A week after Prime Minister Narendra Modi announced faceless appeals
mechanism as part of a transparent taxation measure, tax officers and consultants
are apprehensive about the effectiveness of the yet-to-be-launched scheme. They
are also worried that litigation at the Tribunal level may go up.
Tax officers argue transition from the existing appeals mechanism to a
faceless system will be a “logistical nightmare” and are unsure over whether
they should put all existing cases on hold or continue to pass orders.
Tax Consultants, on the other hand, are worried that faceless appeals
will result in additional demands as they will not get a fair opportunity to ex-
plain their case well, with most cases landing up in Income Tax Tribunals.
While the faceless assessment mechanism came into effect from August
13, faceless appeals will be rolled out from September 25, which will eliminate
physical interface between taxpayers and Tax Authorities. It will and do away
with territorial jurisdiction.
The Central Board of Direct Taxes (CBDT) did not respond to queries
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