Guidelines for Mandatory Conduct of Personal Hearings through Virtual Mode in All Proceedings under the Delhi GST Act, 2017 and the Rules Framed there under

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....ted a fair opportunity to be heard and to present their case. Provisions under sub- section (4) of Section 75, sub-section (3) of Section 126, and sub-section (8) of Section 107 of the Delhi GST Act, 2017, explicitly mandate the granting an opportunity of a personal hearing before any adverse order is passed by the Proper Officer or the Appellate Authority. These provisions underscore the necessity of adhering to the principles of natural justice in both letter and spirit. 2. The Department of Trade and Taxes, Government of NCT of Delhi is committed for fostering transparency, efficiency, and ease of compliance in tax administration. In pursuit of these objectives-and as a step towards establishing a faceless and technology-driven mechanis....

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....ative shall download the required application on their computer system/laptop/mobile phone beforehand and be ready with appropriate network connectivity and bandwidth for the virtual hearing and join the same at the time and date allocated to them. e. The taxpayer or authorized representative shall be required to submit his vakalatnama or authorization letter along with the copy of his photo-id card and provide contact details well in advance to the said officer, devoid of which he shall not be allowed to represent the taxpayer. f. The virtual hearings shall be conducted from office of the concerned Authority only. g. All persons participating in the virtual hearing shall be appropriately dressed and shall maintain the decorum and dig....