Mandatory virtual personal hearings required in GST proceedings; physical appearance dispensed with and records to be digitally authenticated. Personal hearings under the Delhi GST Act, 2017 shall be mandatorily conducted in virtual mode, with no requirement for physical appearance. Authorities must notify date, time and conferencing link in advance and provide assisting staff contact details. Taxpayers/representatives must submit authorization (vakalatnama) and photo ID in advance and be prepared with requisite applications and connectivity. Submissions are to be captured as a signed 'Record of Personal Hearing' on the online module and shared by email; scanned self-attested documents may be emailed before hearings and physical documents submitted when required. Exceptions for in-person hearings require recorded approval.