Virtual personal hearings under GST to be conducted by video conferencing on taxpayer request, with emailed records and structured submission procedures. Personal hearings under the GST Act may be conducted in virtual mode through video conferencing where a taxpayer requests that mode of hearing. The procedure covers notice of hearing, transmission of the video link by official email, participation of authorised representatives, preparation of a record of personal hearing, and submission of scanned additional documents within the prescribed period.
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.
Virtual personal hearings under GST to be conducted by video conferencing on taxpayer request, with emailed records and structured submission procedures.
Personal hearings under the GST Act may be conducted in virtual mode through video conferencing where a taxpayer requests that mode of hearing. The procedure covers notice of hearing, transmission of the video link by official email, participation of authorised representatives, preparation of a record of personal hearing, and submission of scanned additional documents within the prescribed period.
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