The instruction mandates all departmental quasi-judicial/appellate authorities to conduct personal...

The instruction mandates all departmental quasi-judicial/appellate authorities to conduct personal hearings for proceedings under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944, and Chapter V of Finance Act, 1994 through Video Conferencing (VC), i.e., in the Virtual Mode. Exceptions to allow personal hearings in Physical mode may be granted upon specific request from the concerned party, with reasons recorded in writing. The instruction reinstates the original guidelines dated 21.08.2020, withdrawing the amendment dated 28.07.2022 that had made virtual mode optional. .....

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