Conduct of personal hearing in virtual mode through video conferencing facility

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....n writing from the person chargeable with tax or penalty or where any adverse decision is contemplated against such person. Provision has also been made under sub-section (5) of section 76 of the GST Act which speaks that an opportunity of hearing shall be granted where a request is received in writing from the person to whom the show cause notice was issued. Further, various forms have been prescribed in the Central Goods and Services Tax Rules, 2017 and the West Bengal Goods and Services Tax Rules, 2017 (hereinafter collectively referred to as, the GST Rules) for the purpose of issuing show cause notices and to provide an opportunity for personal hearing of such person. 2. Requests have been received from the taxpayers in this regard t....

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....shall be informed to the appellant/ respondent or their authorized representative and the proper officer concerned representing revenue well in advance through the official email. This link should not be shared with any other person without the approval of the appropriate authority. (iii) In cases where the taxpayers intend to participate in the virtual hearing proceeding along with their advocate, they should do so under proper intimation to the appropriate authority. The assessee or the authorized representative appearing in virtual hearing, should file his/her vakalatnama or authorization letter along with a copy of his/her photo ID card and contact details to the appropriate authority through official e-mail address of the conc....