SGSTDK- Covid -19 – Personal Hearing under various Statutes – Streamlining of Procedures – Video Conferencing option for Personal Hearing- Instructions issued

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....easures to ensure social distancing, reduce physical presence, use modern information and communication technology systems and change conventional mode of work, utilizing eoffice, VPN facilities, Video Conferencing etc. 2. While ensuring compliance with various guidelines and instructions issued by the Govt. and public health authorities with a view to contain the spread of COVID -19, the Department has decided that personal hearing, in respect of any proceeding given by various authorities, such as Joint Commissioner (Appeals) / Deputy Commissioner (Appeals), original adjudicating authorities like Deputy Commissioner (Special Circles), State Tax Officers, Intelligence Officers and other statutory authority, may be conducted through video ....

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....rson without the approval of the adjudicating/appellate authority. iii.Using these credentials the taxpayer or his representative or both of them can be attended the hearing. To facilitate this the tax payer or his representatives may be informed to confirm his appearance through in advance by reply email. iv. The advocate/ consultant/ authorized representative, appearing on behalf of the party, in virtual hearing, should file his vakalatnama or authorization letter along with a copy of his photo ID card and contact details to the adjudicating/appellate authority through official e mail address of the concerned authority after scanning the same. All persons participating in the video conference should be appropriately dressed and mainta....

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....ent, within one day of such hearing. ix. If the, appellant/their representative wants to modify the contents of e-mailed record of personal hearing, they can do so and sign the modified record, scan and send back the signed record of personal hearing to the adjudicating/appellate authority. x. If, however, the appellant/their representative do not resend the above e-mailed record of personal hearing within 3 days of receipt of such e-mail as at point (viii) above, it will be presumed that they agree with the contents of e-mailed record of personal hearing and adjudicating authority/appellate authority will proceed to decide the case accordingly. No modification in e- mailed record of personal hearing will be entertained after 3 days of ....