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GUIDELINES FOR MANDATORY HEARINGS THROUGH VIRTUAL MODE IN ALL PROCEEDINGS

Dr. Sanjiv Agarwal
Delhi mandates virtual hearings for all GST proceedings under sections 75, 126, and 107 with no in-person appearances allowed The Government of National Capital Territory of Delhi issued guidelines mandating virtual hearings for all proceedings under the Delhi GST Act, 2017. All personal hearings under sections 75, 126, and 107 must be conducted virtually through web applications, with no in-person appearances allowed. Officers and appellate authorities must share hearing links via registered email/mobile in advance. Participants must maintain proper dress code and decorum. Submissions are recorded in online modules and shared with taxpayers. Physical hearings require approval from zonal officers with recorded reasons. Virtual proceedings are deemed valid legal documents under GST Acts. (AI Summary)

Government of National Capital Territory of Delhi has issued Guidelines for Mandatory Conduct of Personal Hearings through Virtual Mode in all Proceedings under the Delhi GST Act, 2017 and the Rules framed there under videCircular No. F.3(640) /GST/P&R/2025/343-55 dated 13.06.2025.

While the Circular emphasizes the importance of personal hearings under section 75, 126 and 107 of Delhi GST Act, 2017 to adhere to principles of natural justice in letter and spirit, it also looks at fostering transparency, efficiency and ease of compliance in tax administration.

Accordingly, all proper officers and appellate authorities have been directed to comply with following guidelines:

  • Mandatory conduct of personal hearings in virtual mode
  • No person to appear in person for personal hearing
  • Virtual hearings (VH) to be conducted through available web applications (e.g. webex, google-meet etc.)
  • Date, time and link for virtual hearing shall be shared with tax payer / his authorized representative on registered mail-id / mobile in advance.
  • Tax payer to download the application and be ready for virtual hearing (VH) at appointed date and time.
  • Taxpayer and / or his Authorized Representative to submit vakalatnama / authorization letter with photo id and card with contact numbers in advance to enable persona hearing.
  • Virtual hearing to be conducted from office of proper officer / Appellate Authority only.
  • All concerned participating in personal hearing through VH shall be appropriately dressed and maintain decorum / dignity.
  • Submissions made during virtual hearing to be recorded as ‘record of personal hearing’ on ‘online personal hearing module and after signature / stamping, it to be shared with taxpayer on registered mail-id of taxpayer / AR.
  • In case of any adjournment, a notice of adjournment shall also be sent through BO Portal mentioning details of next date of hearing.
  • If any document including additional documents is to be considered during virtual hearing, scanned copy of such self-attested documents to be sent to concerned authority before virtual hearing.
  • If there is a need to submit physical set of documents, it may done after due attestation by taxpayer / AR during office hours.
  • Proceedings of virtual hearing / documents shall be deemed to be valid document / record under CGST / DGST Act or Rules.
  • If mandatory virtual hearing can not be done for any reason by taxpayer / AR and a physical hearing is requested, such request to be approved by zonal incharge / officer after reasons being recorded.
  • Any officer representing the Department may also participate in the virtual hearing through video conferencing, as required.
Goods and Services Tax - GST
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