Page 53 - GSTL_3rd September 2020_Vol 40_Part 1

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 —
Revised guidelines
Subject : 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 - regarding.
It may be recalled that keeping in view the challenges presented because
of Covid-19 pandemic, Board had issued Instruction dated 27-4-2020 for conduct
of personal hearings in virtual mode by all adjudicators and appellate authorities
in regard to proceedings under the Customs Act, 1962, Central 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 to conduct personal hearing, in respect
of any proceeding under the Customs Act, 1962, Central Excise Act, 1944 and
Chapter V of Finance Act, 1994 through video conferencing facility. This facility
shall also be extended to proceedings under the CGST Act, 2017 and the IGST
Act, 2017.
4. Broad guidelines to conduct such virtual hearing are being provided
so that ongoing work of appeals and adjudications are completed expeditiously
for quick delivery of justice through quasi-judicial proceedings. These guidelines
are in compliance of the directions given by Hon’ble Supreme Court under
Article 142 of the Constitution of India in Suo Motu Writ (Civil) No. 5/2020. The
guidelines for the conduct of virtual mode of personal hearing through video
conferencing facility are as under :

GST LAW TIMES  3rd September 2020  69