https://www.taxtmi.com/article/detailed?id=9222 Virtual continuance of adjudicatory and appellate proceedings in indirect tax matters is authorised through video conferencing technologies, subject to procedural safeguards. Courts may provide VC facilities or appoint an amicus curiae for litigants lacking access; evidence may be recorded by VC only with mutual party consent, otherwise recorded in court with distancing. CBIC instructions extend VC hearings to customs, central excise and service tax adjudications and appeals, requiring prior consent, advance notice and secure use of official VC platforms, and treating written records of personal hearings as documents under electronic evidence provisions. en-us Fri, 29 May 2020 10:55:52 +0530 Fri, 29 May 2020 10:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9222 Virtual continuance of adjudicatory and appellate proceedings in indirect tax matters is authorised through video conferencing technologies, subject to procedural safeguards. Courts may provide VC facilities or appoint an amicus curiae for litigants lacking access; evidence may be recorded by VC only with mutual party consent, otherwise recorded in court with distancing. CBIC instructions extend VC hearings to customs, central excise and service tax adjudications and appeals, requiring prior consent, advance notice and secure use of official VC platforms, and treating written records of personal hearings as documents under electronic evidence provisions. Articles Goods and Services Tax - GST Fri, 29 May 2020 10:55:52 +0530 https://www.taxtmi.com/article/detailed?id=9222