Virtual Hearings Mandatory for All RGST/CGST Act 2017 Proceedings; In-Person Appearances Require Additional Commissioner's Approval Under Section 168

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....The Rajasthan Commercial Tax Department has mandated virtual hearings for all proceedings under RGST/CGST Act 2017 and other taxation laws, effective immediately. Under Section 168 of RGST Act, in-person appearances require prior approval from the Additional Commissioner upon written request. Taxpayers will receive hearing links via registered email, and representatives must submit authorization documents in advance. Documents must be submitted digitally, with physical submissions only through designated district-level facilitation desks with proper attestation. The order establishes protocols for technical issues, decorum requirements, and document handling procedures. All virtual proceedings and electronically submitted documents are deemed valid under Section 145 of RGST/CGST Act read with Section 4 of the IT Act, 2000.....