https://www.taxtmi.com/circulars?id=71556 Virtual personal hearings are mandatory for appellate, original adjudication and compounding proceedings under indirect tax laws, with hearing details and secure video-conference links communicated through official email. Parties must submit authorisation and identification documents electronically. Hearing submissions are recorded and emailed as a record of personal hearing, which may be corrected and returned within three days and is treated as an electronic document. Additional self-attested submissions may be emailed within three days. Exceptions to virtual hearing require written approval and recorded reasons. en-us Mon, 24 Aug 2020 00:00:00 +0530 Sat, 10 Oct 2026 12:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71556 Virtual personal hearings are mandatory for appellate, original adjudication and compounding proceedings under indirect tax laws, with hearing details and secure video-conference links communicated through official email. Parties must submit authorisation and identification documents electronically. Hearing submissions are recorded and emailed as a record of personal hearing, which may be corrected and returned within three days and is treated as an electronic document. Additional self-attested submissions may be emailed within three days. Exceptions to virtual hearing require written approval and recorded reasons. Circulars Customs Mon, 24 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71556