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    <title>GUIDELINES FOR MANDATORY HEARINGS THROUGH VIRTUAL MODE IN ALL PROCEEDINGS</title>
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    <description>Mandatory personal hearings under the Delhi GST Act, 2017 must be conducted in virtual mode via recognised web applications, with advance sharing of date, time and link to the taxpayer or authorized representative. Taxpayers must submit vakalatnama/authorization with photo ID in advance, be ready with the application, and maintain decorum; virtual hearings are to be conducted from the officer&#039;s office. Submissions are recorded on the online personal hearing module, signed/stamped and shared with the taxpayer. Scanned self-attested documents should be furnished before the hearing; physical submission requires attestation. Virtual hearing records are deemed valid under GST law and physical hearings need zonal approval.</description>
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    <pubDate>Fri, 20 Jun 2025 08:36:08 +0530</pubDate>
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      <description>Mandatory personal hearings under the Delhi GST Act, 2017 must be conducted in virtual mode via recognised web applications, with advance sharing of date, time and link to the taxpayer or authorized representative. Taxpayers must submit vakalatnama/authorization with photo ID in advance, be ready with the application, and maintain decorum; virtual hearings are to be conducted from the officer&#039;s office. Submissions are recorded on the online personal hearing module, signed/stamped and shared with the taxpayer. Scanned self-attested documents should be furnished before the hearing; physical submission requires attestation. Virtual hearing records are deemed valid under GST law and physical hearings need zonal approval.</description>
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