The GST officials have been asked to conduct virtual GST hearings in appeal cases by following the social distancing norms. The Central Board of Indirect Taxes (CBIC) has directed the use of video conferencing means to dispose of the pending GST appeal cases speedily.
The CBIC wrote a letter to the Principal Chief Commissioners on 21st August 2020 on this behalf. The revised guidelines cover all forms of indirect taxation. The directions have been given in compliance with the Suo Moto Writ (Civil) no. 5/2020 by the Hon’ble Supreme Court under Article 142 of the Indian Constitution.
The board indicated that previously, this initiative has been thriving under other indirect tax laws. The trade and field formations have acclaimed the move to be convenient and fast. Under customs law, the virtual hearings to pass adjudication orders and to conduct appellate proceedings has been fruitful. The directions were last issued in April 2020 for virtual hearings under the Customs Act, Central Excise Act and Service Tax law.
Accordingly, the board has agreed to make it mandatory for different authorities, such as the Commissioner (Appeals), the original adjudicating authorities and the compounding authority, and extending the virtual personal hearing for cases relating to Central GST (CGST) and Integrated GST (IGST). The move will be beneficial to all the stakeholders such as suppliers and recipients, importers and exporters, advocates and tax practitioners.
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The guidelines circulated by the CBIC for such virtual meetings is as follows:
The above instructions apply to the proceedings under all types of indirect tax laws such as customs, excise, service tax and GST mandatorily. However, there can be exceptions when VC might not be feasible, which needs approval by the adjudicating or the appellate authority along with reasons in writing.
The CBIC must also come up with a clarification on the importance of the “record of personal hearing”. There have been instances where assessee never got back the record of personal hearing via email or any other communication means. But the authority has passed the order. Whether or not the authority can pass an order without this record in writing or shared with the assessee must be clarified at the earliest.
For any clarifications/feedback on the topic, please contact the writer at annapoorna.m@cleartax.in
Annapoorna, popularly known as Anna, is an aspiring Chartered Accountant with a flair for GST. She spends most of her day Singing hymns to the tune of jee-es-tee! Well, not most of her day, just now and then.
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