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of <h1>Virtual Hearings Mandated for Tax Proceedings Under CGST, IGST, Customs, and More to Enhance Efficiency and Safety.</h1> The circular from the Central Board of Indirect Taxes & Customs mandates virtual personal hearings for proceedings under various tax laws, including the CGST Act, IGST Act, Customs Act, Central Excise Act, and Finance Act. This decision, prompted by the COVID-19 pandemic, aims to expedite proceedings, reduce travel costs, and maintain social distancing. Detailed guidelines for conducting hearings via video conferencing are provided, covering aspects such as scheduling, documentation, and participation protocols. The previous instruction from April 2020 is superseded by this new directive, which requires compliance with the Supreme Court's directions and allows for rare exceptions.
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