DSR: Release of module: Personal Hearing Proceedings–Reg

Last updated: 30 April 2021

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The Central Board of Indirect Taxes and Customs has released a new module for Personal Hearing Proceedings within the Dispute Settlement and Resolution (DSR) system. This module is designed for departmental officers to manage personal hearings for the Adjudication module, ensuring compliance with principles of natural justice. It allows officers to fix, adjourn, record, and close personal hearings, and proceed to issue orders.

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS OFFICE OF THE ADDITIONAL DIRECTOR GENERAL OF SYSTEMS AND DATA MANAGEMENT, BENGALURU 3rdFloor, Sir M. Visveswaraya Kendriya Bhavan, Domlur, Bengaluru 560 071. Email:dgsystems-bengaluru@gov.inPhone No.080-25352111 / 25351222 / 25351333 Dated: 26.04.2

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FAQ :

It is a new module released by the Central Board of Indirect Taxes and Customs for departmental officers to manage personal hearing proceedings within the Adjudication module of the Dispute Settlement and Resolution (DSR) system.

The module relates to Legal Provisions Section 75(4), 75(5) and Rule 142(4) of the GST law.

The forms used are FORM GST DRC-01, FORM GST DRC-02 (under development), and FORM GST DRC-06.

An Adjudicating Authority can select a GSTIN and DRC-01 Number, view replies (DRC-06), and fix personal hearings ('Fix PH') through the DSR system.

After the first hearing is fixed, options include adjourning the hearing (up to three times), recording the hearing details, closing the hearing, or proceeding to issue an order-in-original.

It is advisable for officers to ensure that notices and legal documents are signed by the respective authorities and issued offline in addition to the online issuance.