CBIC Revised guidelines for conduct of Appeals, Adjudications hearings in virtual mode under GST Customs & Excise

Revised guidelines for conduct of personal hearings in virtual mode

Keeping in view the difficulties introduced in light of Covid-19 pandemic, Board had given Instruction dated 27.04.2020 for lead of individual hearings in virtual mode by all adjudicators and appellate authorities in regard to proceedings under the Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994.

CBIC Board has assessed the result of the subject guidance. As observed, the input got from exchange and field developments demonstrates that this activity has helped in accelerating the passing of adjudication and appellate proceedings, saving cost of travel and time, and fundamentally guaranteeing social distancing in these difficult occasions.

This activity would encourage all stake holders, for example, suppliers under GST, importers, exporters, passengers, advocates, tax practitioners and authorized representatives.

In like manner, Board has now chosen to make it required for different authorities, for example, Commissioner (Appeals), original adjudicating authorities and Compounding Authority to conduct personal hearing, in regard of any procedure under the Customs Act 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994 through video conferencing office. This office will likewise be stretched out to procedures under the CGST Act, 2017 and the IGST Act, 2017.

Wide rules to lead such virtual hearing are being given with the goal that continuous work of advances and settlings are finished speedily for snappy conveyance of equity through semi legal procedures.

These guidelines are in compliance of the directions given by Hon’ble Supreme Court under Article 142 of the Constitution of India in Suo Moto Writ (Civil) No. 5/2020.

The guidelines for the conduct of virtual mode of personal hearing through video conferencing facility are as under:

• In any proceedings before appellate or adjudicating authority, the authority will compulsorily show that the individual hearing would occur through videoconferencing office. For this reason he/she will likewise demonstrate the email address for correspondence and so on.
• The date and time of hearing alongside connect for the video meeting will be educated to the litigant/respondent or their approved delegate and the concerned Commissioner speaking to income through the official email, giving the subtleties of official in-control who might give help to the gathering, for leading the virtual hearing. This connection ought not be imparted to some other individual without the approval of the adjudicating/appellate authority.
• The assessee or authorized representative showing up in virtual hearing, should document his vakalatnama or approval letter alongside a duplicate of his picture ID card and contact subtleties to the arbitrating/redrafting authority through authentic email address of the concerned authority in the wake of checking the equivalent.
• All people partaking in the video meeting ought to be fittingly dressed and keep up the etiquette required for such an event.
• Virtual hearing through video gathering will be held from the office of adjudicating/appellate authority or any official video meeting office set up in the office of the adjudicating/appellate authority.
• The virtual hearing through video meeting will be led through accessible applications like VIDYO, or other made sure about PC organize. The assessee ought to download such application in their PC framework/PC/cell phone already for prepared network during virtual hearing, and join the video meeting at the time apportioned to them
• On the off chance that where the litigant/respondent wishes to partake in the virtual hearing continuing alongside their backer, they ought to do as such under legitimate implication to the adjudicating/ appellate authority. They may partake in virtual hearing alongside their advocate/ authorized representative or join the procedures from their own office.
• The entries made by the appellant or their representative through the video meeting will be recorded in writing and an announcement of a similar will be readied, which will be known as "record of individual hearing". A soft copy of such record of individual hearing in PDF arrangement will be sent to the appellant through email ID gave by appellant/ respondent/ authorized representative, within one day of such hearing.
• in the event that the assessee or their delegate needs to adjust the substance of messaged record of individual hearing, they can do as such and sign the changed record, check and send back the marked record of individual hearing to the adjudicating/appellate authority inside 3 days of receipt of such email or probably it will be assumed that they concur with the substance of messaged record of individual hearing. No change in messaged record of individual hearing will be engaged following 3 days of its receipt by appellant/their authorized representative. The date of receipt of the email by the appellate/adjudicating authority won't be meant this reason.
• The record of personal hearing submitted in this manner shall be deemed to be a document for the purpose of the relevant statute read with Section 4 of the Information Technology Act, 2000.
• If the assessee or their authorized representative prefers to submit any document including additional submissions during the virtual hearing, he may do so by self-attesting such document and a scanned copy of the same may be emailed to the adjudicating/appellate authority immediately after virtual hearing and in no case after 3 days of virtual hearing. The date of the hearing will be excluded for this purpose.
• Any official representing the Department’s side can also participate in the virtual hearing through video conferencing. The Commissionerate concerned shall inform the details in advance regarding such participation, on receipt of intimation as mentioned at point (ii) above.

While the conduct of personal hearing through video conferencing is being made mandatory, there may yet be rare and accentuating circumstances on the part of the assessee or his authorized representative on account of which this cannot be done.

Each such request shall be approved by the adjudicating/appellate authority and the reasons for the same recorded in writing.

The Instruction dated 27.04.2020 is hereby superseded by this Instruction.