Guidelines for conduct of personal hearings under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994
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Mandatory virtual personal hearings reinstated; physical hearings allowed only on specific request with recorded reasons. Personal hearings under the specified indirect tax statutes must be conducted in the virtual mode by departmental quasi judicial and appellate authorities; the prior amendment making virtual hearings optional has been withdrawn. Physical hearings may be allowed only upon a specific request from the party and after the authority records written reasons for permitting the physical mode.
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.
Mandatory virtual personal hearings reinstated; physical hearings allowed only on specific request with recorded reasons.
Personal hearings under the specified indirect tax statutes must be conducted in the virtual mode by departmental quasi judicial and appellate authorities; the prior amendment making virtual hearings optional has been withdrawn. Physical hearings may be allowed only upon a specific request from the party and after the authority records written reasons for permitting the physical mode.
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