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of <h1>Delhi mandates virtual personal hearings for all GST proceedings under Sections 75(4), 126(3), and 107(8)</h1> The Delhi Trade and Taxes Department issued guidelines mandating virtual personal hearings for all GST proceedings under the Delhi GST Act, 2017. Personal hearings are required under Sections 75(4), 126(3), and 107(8) to ensure natural justice principles. All hearings must be conducted virtually using platforms like WEBEX or Google Meet, with advance notice via registered email/mobile. Participants must provide authorization documents, maintain proper decorum, and ensure adequate technical setup. Authorities will record proceedings through online modules and share copies with taxpayers. Physical document submission remains allowed when necessary. Virtual proceedings are deemed valid under relevant GST and IT Act provisions.
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