Page 54 - GSTL_3rd September 2020_Vol 40_Part 1

C4 GST LAW TIMES [ Vol. 40
(i) In any proceedings before appellate or adjudicating authority, the
authority shall mandatorily indicate that the personal hearing would
take place through video conferencing facility. For this purpose
he/she shall also indicate the email address for correspondence etc.
(ii) The date and time of hearing along with link for the video conference
shall be informed to the appellant/respondent or their authorized
representative and the concerned Commissioner representing
revenue through the official email, giving the details of officer-in-
charge who would provide assistance to the party, for conducting the
virtual hearing. This link should not be shared with any other person
without the approval of the adjudicating/appellate authority.
(iii) The assessee or authorized representative appearing in virtual
hearing, should file his vakalatnama or authorization letter along with
a copy of his photo ID card and contact details to the adjudicating/
appellate authority through official e-mail address of the concerned
authority after scanning the same.
(iv) All persons participating in the video conference should be
appropriately dressed and maintain the decorum required for such
an occasion.
(v) Virtual hearing through video conference shall be held from the office
of adjudicating/appellate authority or any official video conference
facility set up in the office of the adjudicating/appellate authority.
(vi) The virtual hearing through video conference will be conducted
through available applications like VIDYO, or other secured
computer network. The assessee should download such application
in their computer system/laptop/mobile phone beforehand for ready
connectivity during virtual hearing, and join the video conference at
the time allotted to them.
(vii) In case where the appellant/respondent wishes to participate in the
virtual hearing proceeding along with their advocate, they should do
so under proper intimation to the adjudicating/appellate authority.
They may participate in virtual hearing along with their advocate/
authorized representative or join the proceedings from their own
office.
(viii) The submissions made by the appellant or their representative
through the video conference will be reduced in writing and a
statement of the same will be prepared, which shall be known as
“record of personal hearing”. A soft copy of such record of personal
hearing in PDF format will be sent to the appellant through email ID
provided by appellant/respondent/authorized representative,
within one day of such hearing.
(ix) If the assessee or their representative wants to modify the contents of
e-mailed record of personal hearing, they can do so and sign the
modified record, scan and send back the signed record of personal
hearing to the adjudicating/appellate authority within 3 days of
receipt of such e-mail or else it will be presumed that they agree with
the contents of e-mailed record of personal hearing. No modification
in e-mailed record of personal hearing will be entertained after 3 days
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