Virtual personal hearings now mandatory for specified indirect tax proceedings, with emailed records treated as statutory documents. Mandatory implementation of virtual personal hearings is prescribed for proceedings under the Customs Act, Central Excise Act, Chapter V of the Finance Act and extended to CGST and IGST proceedings. Authorities must notify that hearings will be via video conference, provide official email contact and meeting link, require scanned authorization and photo ID, and reduce oral submissions to a record of personal hearing sent as a PDF within one day. Parties may amend and return the record within three days; the record is deemed a statutory document under Section 4 of the Information Technology Act, 2000. Exceptions to virtual mode require written approval with reasons.