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

Last updated: 06 November 2024

Save Share

Quick Summary

The Central Board of Indirect Taxes and Customs (CBIC) has issued new guidelines making virtual hearings the default for GST, Customs, Excise, and Service Tax appeals. This decision, detailed in Instruction No. F. No. 390/Misc/3/2019-JC, reverses a previous amendment that allowed physical hearings at the assessee's request. While virtual hearings are now mandatory, authorities can still conduct physical hearings if a specific request is made by the party and justified in writing.

The Central Board of Indirect Taxes and Customs (CBIC) Judicial Cell, through its Instruction No. F. No. 390/Misc/3/2019-JC dated November 5, 2024, has released comprehensive guidelines for the conduct of personal hearings under various tax laws, including the Central Goods and Services Tax (CGST) Act, 2017, Integrated Goods and Services Tax (IGST) Act, 2017, Customs Act, 1962, Central Excise Act, 1944, and Chapter V of the Finance Act, 1994.

Kind attention is invited towards Board's instruction dated 21.08.2020 on the subject cited above.

CBIC Mandates Virtual Hearings for GST and Customs Appeals

The instruction dated 21.08.2020, was amended vide Instruction dated 28.07.2022, whereby the said para 5, had been substituted as under:

The conduct of personal hearing by adjudicating/ appellate authority shall be done in the virtual mode only at the request of the assessee. The virtual mode of hearing shall not be mandatory. For the assesses not opting for the virtual mode, the personal hearing shall be taken in physical mode."

The instruction in the subject matter, as amended, has been re-examined in the light of representations received subsequently. On re-examination of the subject matter, the amendment dated 28.07.2022 has now been withdrawn. With this change, the original instruction dated 21.08.2020 has been reinstated, making it mandatory for all departmental quasi-judicial/appellate authorities to conduct personal hearing for proceedings under the specified Acts through Video Conferencing (VC), i.e., in the Virtual Mode. Exception to allow personal hearing in Physical mode by the concerned authorities may be resorted to on receipt of specific request from the party concerned, and after recording the reasons for the same in writing.

Official copy of the instruction has been attached

FAQ :

The CBIC has mandated that personal hearings for appeals under GST, Customs, Excise, and Service Tax laws must be conducted in the virtual mode, reversing a previous option for physical hearings.

The mandate applies to appeals under the Central Goods and Services Tax (CGST) Act, 2017, Integrated Goods and Services Tax (IGST) Act, 2017, Customs Act, 1962, Central Excise Act, 1944, and Chapter V of the Finance Act, 1994.

Yes, physical hearings can still be conducted if the concerned party makes a specific request and the authority records written reasons for allowing it.

Previously, virtual hearings were optional and only conducted if requested by the assessee. If the assessee did not opt for virtual mode, the hearing would be held physically.

The instruction was released on November 5, 2024.

Attached File : 671907_24085_cbic_ins__mandatory_virtual_hearing.pdf

6135 Views Comment Share GST Report

News posted by

CCI News Desk

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

View News

Comments :