CBIC Mandates Virtual Hearings for GST, Customs, Excise and Service Tax Appeals

The Central Board of Indirect Taxes and Customs (CBIC) has mandated virtual hearings for GST, Customs, Excise, and Service Tax appeals. This directive, effective from November 5, 2024, reinstates the original instruction from August 21, 2020, making virtual hearings mandatory for all departmental quasi-judicial and appellate authorities. Exceptions for physical hearings are allowed only upon specific request and must be documented. This move aims to streamline the hearing process, ensuring efficiency and accessibility. The guidelines cover various tax laws, including the CGST Act, IGST Act, Customs Act, Central Excise Act, and Chapter V of the Finance Act. The virtual hearings will be conducted via video conferencing, with detailed procedures for notification, participation, and record-keeping. This initiative is expected to enhance transparency and reduce the logistical challenges associated with physical hearings, benefiting both taxpayers and authorities.