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TMI BlogRevised guidelines for conduct of personal hearings in virtual mode under CGST Act 2017. IGST Act 2017 Customs Aet 1962 Central Excise Act 1944 and Chapter V of Finance Act, 1994X X X X Extracts X X X X X X X X Extracts X X X X ..... s invited towards the revised guidelines for conduct of personal hearings in virtual mode under CGST Act, 201 7, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994. It may be recalled that keeping in view the challenges pr sented because of Covid-19 pandemic, Board had issued Instruction dated 27.04.2020 for conduct of personal 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. 2. Board has reviewed the outcome ol' the suhiect instruction. As seen, the feedback received from trade and field formations indicates that this initiative has helped in speeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his purpose he/she shall also indicate the email address for correspondence etc. (ii) The date and time of hearing along with link for the video conference shall be informed to the appellant/ respondent or their authorized representative and the concerned Commissioner representing revenue through the official email. giving the details of officer-in-charge who would provide assistance to the party, for conducting the virtual hearing. This link should not be shared with any other person without the approval of the adjudicating/appellate authority. (iii) The assessee or authorized representative appearing in virtual hearing, should file his vakalatnama or authorization letter along with a copy of his photo ID card and contact details to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sent to the appellant through email ID provided by appellant/ respondent/ authorized representative, within one day of such hearing. (ix) if the assessee or their representative wants to modify the contents of e-mailed record of personal hearing, they can do so and sign the modified record, scan and send back the signed record of personal hearing to the adjudicating/appellate authority within 3 days of receipt of such e-mail or else it will be presumed that they agree with the contents of e-mailed record of personal hearing. No modification in e-mailed record of personal hearing will be entertained after 3 days of its receipt by appellant/their authorized representative. The date of receipt of the email by the appellate/adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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