Virtual hearing mandated for tax adjudication, with digital submissions and in-person hearings only by prior permission. A mandatory virtual hearing regime is instituted for GST proceedings, permitting in-person hearings only with prior Additional Commissioner approval upon written request. Hearing notices with a unique link and Proper Officer details shall be sent to the registered email; links are not to be shared. Authorized representatives must submit a vakalatnama, photo ID and contact details in advance. Hearings will use a pre-intimated application; phone teleconferencing is a fallback for technical issues. Digital submissions via registered email are required; physical documents, if needed, must be attested on every page and lodged at district Facilitation Desks where Nodal Officers will verify, receipt and forward them within five working days. Digital records and submissions are recognised as valid.