TaxTMI 
TaxTMI 
Regarding guidelines for virtual hearing
X X X X Extracts X X X X
X X X X Extracts X X X X
....cement Wings. In such a scenario, it becomes increasingly difficult for the taxpayers or their authorized representatives to appear in person for submission of documents or for personal hearing. Therefore, as per para 143 of her Budget Speech 2025-26 pertaining to Ease of Doing Business, the following announcement has been made:- "143. GST VAT, MV Act, Stamps Act आदि सभी Taxation सम्बन्धी प्रकरणों में Video Conferencing के माध्यम से सुनवाई की सुविधा ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....resentative has requested in writing for an in-person personal hearing. 2. The date and time of hearing along with a link for the virtual hearing shall be informed well in advance to the taxpayer an his authorised representative through the registered email id __________ the details of Proper Officer who shall be conducting the virtual hearing and the application or facility through which the virtual hearing shall be carried out. This link shall not be shared with any other person without the consent of the said officer. 3. In case of any authorized representative representing the taxpayer in virtual hearing, he shall be required to submit his vakalatnama or authorization letter along with the copy of his photo-id card and contact details....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ubmission of documents shall be sought for. 9. In cases of requirement of submission of physical set of documents the same shall be submitted after due attestation by the taxpayer or his authorized representative On every page, to the Nodal Officer at the feeilitation desk at the respective district Headquarter during working hours. The Nodal Officer shall issue receipt for the documents so receipt physically and also verify that the documents submitted arc in parity with the documents required by the Proper Officer. The list of the said Nodal Officers is enclosed herewith as Annexure-I. 10. After receipt of the said documents, the nodal officer shall arrange for sending them to the concerned officer so as to reach him maximum within five....