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        Direct Taxes

        Para 5 - No personal appearance

        Centralised Communication Scheme, 2018

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        No personal appearance required at Centralised Communication Centre; proceedings proceed without personal or representative attendance. No personal appearance is required under the Centralised Communication Scheme, 2018: no person shall be required to appear personally or through an authorised representative before the designated authority at the Centralised Communication Centre in connection with any proceedings, thereby prohibiting in-person or representative attendance and directing interactions to the centralised communication mechanism.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                No personal appearance required at Centralised Communication Centre; proceedings proceed without personal or representative attendance.

                                No personal appearance is required under the Centralised Communication Scheme, 2018: no person shall be required to appear personally or through an authorised representative before the designated authority at the Centralised Communication Centre in connection with any proceedings, thereby prohibiting in-person or representative attendance and directing interactions to the centralised communication mechanism.


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