Guidelines for conduct of personal hearings under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994

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..... Delhi. dated 5th November, 2024 INSTRUCTION Subject: Guidelines for conduct of personal hearings under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994 -regarding. Kind attention is invited towards Board s instruction dated 21.08.2020 on the subject cited above. 2. The instruction dated 21.08.2020 , was amended vide Instruction dated 28 .....

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..... e 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. 4. This issues with the approval of competent authority (AJAY) Joint Secretary (Review) - Circular - Trade .....

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