{"id":3765,"date":"2021-07-24T20:17:20","date_gmt":"2021-07-24T20:17:20","guid":{"rendered":"http:\/\/caindelhiindia.com\/blog\/?p=3765"},"modified":"2023-05-23T13:53:46","modified_gmt":"2023-05-23T13:53:46","slug":"e-personal-hearing-proceedings-functionality-under-gst","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/e-personal-hearing-proceedings-functionality-under-gst\/","title":{"rendered":"E-Personal Hearing Proceedings Functionality Under GST"},"content":{"rendered":"<figure id=\"attachment_3768\" aria-describedby=\"caption-attachment-3768\" style=\"width: 795px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/07\/CBIC-Guidelines-for-private-Hearing-through-Virtual-Mode..jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3768\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/07\/CBIC-Guidelines-for-private-Hearing-through-Virtual-Mode..jpg\" alt=\"CBIC Guidelines\u00a0for private\u00a0Hearing through Virtual Mode\" width=\"795\" height=\"446\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/07\/CBIC-Guidelines-for-private-Hearing-through-Virtual-Mode..jpg 795w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/07\/CBIC-Guidelines-for-private-Hearing-through-Virtual-Mode.-300x168.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/07\/CBIC-Guidelines-for-private-Hearing-through-Virtual-Mode.-768x431.jpg 768w\" sizes=\"(max-width: 795px) 100vw, 795px\" \/><\/a><figcaption id=\"caption-attachment-3768\" class=\"wp-caption-text\">CBIC Guidelines\u00a0for private\u00a0Hearing through Virtual Mode<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69eacee46cbd4\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69eacee46cbd4\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/e-personal-hearing-proceedings-functionality-under-gst\/#E-PERSONAL_HEARING_IN_GST\" title=\"E-PERSONAL HEARING IN GST\">E-PERSONAL HEARING IN GST<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/e-personal-hearing-proceedings-functionality-under-gst\/#FORMS_USED\" title=\"FORMS USED\">FORMS USED<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/e-personal-hearing-proceedings-functionality-under-gst\/#INTRODUCTION_OF_E-PERSONAL_HEARING\" title=\"INTRODUCTION OF E-PERSONAL HEARING\">INTRODUCTION OF E-PERSONAL HEARING<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/e-personal-hearing-proceedings-functionality-under-gst\/#CIRCUMSTANCES_AFTER_SETTING_UP_OF_FIRST_PERSONAL_HEARING\" title=\"CIRCUMSTANCES AFTER SETTING UP OF FIRST\u00a0PERSONAL HEARING \">CIRCUMSTANCES AFTER SETTING UP OF FIRST\u00a0PERSONAL HEARING <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/e-personal-hearing-proceedings-functionality-under-gst\/#CBIC_Guidelines_for_private_Hearing_through_Virtual_Mode\" title=\"CBIC Guidelines\u00a0for private\u00a0Hearing through Virtual Mode\">CBIC Guidelines\u00a0for private\u00a0Hearing through Virtual Mode<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/e-personal-hearing-proceedings-functionality-under-gst\/#GUIDELINES_FOR_CONDUCTING_VIRTUAL_HEARING\" title=\"GUIDELINES FOR CONDUCTING VIRTUAL HEARING\">GUIDELINES FOR CONDUCTING VIRTUAL HEARING<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"E-PERSONAL_HEARING_IN_GST\"><\/span><span style=\"color: #ff0000;\"><strong>E-PERSONAL HEARING IN GST<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong>BRIEF INTRODUCTION<\/strong><\/span><\/p>\n<ul>\n<li>The Bangalore Zonal Unit of Directorate of Systems and Data management was vested with the main task for development of\u00a0<strong>Dispute settlement and resolution (DSR)<\/strong>, Investigation, Audit, Mobility and\u00a0E-way Bill\u00a0modules.<\/li>\n<li>Among these, Adjudication is among the main modules in respect of compendious Dispute Settlement and Resolution (DSR) module, which is deemed necessary for holding personal hearings in order to deliver principles of natural justice.<\/li>\n<li>With the objective for providing principles of natural equity, the functionality for\u00a0<strong>the personal hearing proceedings of Adjudication module<\/strong>\u00a0has been made available using the\u00a0DSR Advisory no. 04\/2021, issued on April 26, 2021.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>LEGAL ASPECT OF <\/strong><strong>E-PERSONAL HEARING IN GST<\/strong><\/span><\/p>\n<ul>\n<li>The incidence of the erroneous payment of tax or wrong availing of ITC could also be\u00a0caused, mainly due to an inadvertent mistake or\u00a0may well be\u00a0a case of intentional fraud for evading tax liability, as provided under section 73 and 74.<\/li>\n<li>Section 75 provides that\u00a0a chance\u00a0of hearing shall be granted to the person chargeable with tax where\u00a0asking\u00a0is received or where any adverse decision is contemplated. Herein\u00a0it&#8217;s\u00a0mandatory for\u00a0the correct\u00a0officer to issue a speaking order and\u00a0to line\u00a0out all relevant facts\u00a0and therefore the\u00a0basis of his decision\u00a0within the\u00a0Order issued by him so\u00a0on\u00a0refer\u00a0the identical\u00a0for private\u00a0hearings.<\/li>\n<\/ul>\n<p><strong>Given below are mentioned the sections and rules that are mentioned\u00a0within the\u00a0advisory to facilitate the proceedings of e personal hearing.<\/strong><\/p>\n<ol>\n<li><span style=\"color: #000080;\"><strong>Section 75(4) which states that:<\/strong><\/span><\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">An order shall be passed in certitude of the direction of the Tribunal or a Court and the same be issued within two years from the date of issuance of such direction. Apart from this, a chance\u00a0of hearing shall\u00a0lean\u00a0where\u00a0a call for participation\u00a0is received in writing from the person chargeable with tax or penalty, or where any adverse decision is scrutinized against such person.<\/p>\n<ol start=\"2\">\n<li><span style=\"color: #000080;\"><strong>Section 75(5) which states that:<\/strong><\/span><\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">The proper officer, where the sufficient cause has been provided by the person accused, shall grant time to said person and adjourn the hearing after recording the reasons for the same, in writing. However, no such adjournment shall be granted for\u00a0over\u00a0thrice\u00a0to\u00a0someone\u00a0during the proceedings<\/p>\n<ol start=\"3\">\n<li><span style=\"color: #000080;\"><strong>Rule 142(4) which states that:<\/strong><\/span><\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">The representation of\u00a0an individual\u00a0accused, determine\u00a0the number\u00a0of tax, interest and a penalty\u00a0similar to higher of, ten per cent of tax or ten thousand rupees, due from such person and issue an order [s.73(9)], where the person makes the payment of tax and interest\u00a0together with\u00a0penalty,\u00a0the right\u00a0officer shall issue an order in FORM GST DRC-05 concluding the proceedings [s. 74(9)], and where\u00a0the right\u00a0officer shall, after considering the representation, if any, made by the person on whom the notice is served, determine\u00a0the number\u00a0due from such person and thereupon such person shall pay\u00a0the quantity\u00a0so determined shall be in FORM GST DRC-06.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"FORMS_USED\"><\/span><span style=\"color: #000080;\"><strong>FORMS USED<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><span style=\"color: #ff0000;\"><strong>FORM GST DRC-01<\/strong><\/span><\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">If\u00a0someone\u00a0is chargeable with tax, interest and penalty then\u00a0the correct\u00a0officer hereafter will first\u00a0must\u00a0communicate\u00a0the small print\u00a0of tax, interest and penalty, as ascertained by him,\u00a0partly\u00a0A of Form GST DRC-01.<br \/>\nAs per\u00a0the foundations, previously, at the time of serving of a notice or statement,\u00a0the right\u00a0officer had to issue a summary. However, now, with this new sub-rule inserted, the tax, interest and penalty payable will\u00a0have to\u00a0be communicated to the taxpayer first, before the notice or statement gets served. Hence,\u00a0it&#8217;s\u00a0an intimation\u00a0instead of\u00a0a show-cause notice.<\/p>\n<ol start=\"2\">\n<li><span style=\"color: #ff0000;\"><strong>FORM GST DRC-02<\/strong><\/span><\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">After issuing the show cause notice under FORM GST DRC-01, if\u00a0the right\u00a0officer wants to issue details of tax unpaid or short\u00a0procured\u00a0the identical\u00a0ground\u00a0except for\u00a0the other\u00a0period, then he can issue\u00a0a press release\u00a0abiding the respective sections.<\/p>\n<ol start=\"3\">\n<li><span style=\"color: #ff0000;\"><strong>FORM GST DRC-06<\/strong><\/span><\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">This form is used to provide a reply to the show cause notice being served in form DRC-01. With the introduction of GST, payment in respect of indirect taxes has been made on self-assessment basis. Thus, where the self-assessment\u00a0is wrong, the Department can issue a Notice. Such a notice will provide a brief\u00a0about the payment\/non-payment of taxes, claiming an excess of refund, wrong amount of ITC claimed, etc. after which if the person wants to reply to\u00a0the identical, they reply under\u00a0this manner\u00a0GST DRC-06.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"INTRODUCTION_OF_E-PERSONAL_HEARING\"><\/span><span style=\"color: #000080;\"><strong>INTRODUCTION OF E-PERSONAL HEARING<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>An online platform for E-personal hearings. This has been specifically built for the Adjudicating Authority, in order to initiate the\u00a0process\u00a0that&#8217;s\u00a0to be held after the issuance of DRC-01\/02 (Show Cause Notice\/Statement of Demand)\u00a0and hence provide principle of Natural Justice.<\/p>\n<p>The opportunity\u00a0for private\u00a0hearing\u00a0is\u00a0allowed by the officer through FORM GST DRC-01 (Show Cause Notice) or as desired by the taxpayer through FORM GST DRC-06 (which\u00a0may be a\u00a0reply) or provided by the Adjudicating Authority himself by fixing\u00a0the private\u00a0hearing.<\/p>\n<p>The pre-requisite for executing this functionality is that FORM GST DRC-01\/DRC-02 should\u00a0are\u00a0issued\u00a0within the\u00a0system i.e.\u00a0the net\u00a0platform itself. The online platform provides space where the adjudicating authority can function,\u00a0except for\u00a0that the authority first of all\u00a0should\u00a0select DRC-01 Number from the \u2018DRC-01s pending for adjudication\u2019 list.<\/p>\n<p>After the authority has selected\u00a0the identical,\u00a0they need\u00a0to follow\u00a0a particular\u00a0path i.e. to click on the DISPUTE SETTLEMENT\u00a0and determination\u00a0(DSR) tab where\u00a0they&#8217;re going to\u00a0find an option \u2018common list page\u2019, after clicking on\u00a0the identical\u00a0they&#8217;re going to\u00a0be\u00a0ready to\u00a0the \u2018SHOW CAUSE NOTICE\u2019 (SCN) list, from where\u00a0they&#8217;ll\u00a0be\u00a0ready to\u00a0view all the scheduled hearing and notices.<\/p>\n<p>Options\u00a0in the form of \u00a0\u2018View Reply\u2019 and \u2018Fix PH\u2019 has been provided\u00a0within the\u00a0list\u00a0and the\u00a0Adjudicating Authority is vested with the power to make use of these options depending upon the circumstances.<\/p>\n<p>\u2018View Reply\u2019 displays\u00a0the shape\u00a0GST DRC-06 and its contents.<\/p>\n<p style=\"padding-left: 40px;\">\u2018Fix PH\u2019\u00a0ends up in\u00a0\u2018Personal Hearing Management\u2019, wherein platform for 1st \u2018Personal Hearing\u2019 gets created\u00a0and also the\u00a0officer can select date &amp; time and issue personal hearing notice to the tax payer through GSTN portal. Where personal hearing has been fixed while issuing FORM GST DRC-01, the said system will display that\u00a0the non-public\u00a0hearing is fixed and accordingly the Adjudicating Authority shall proceed further.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"CIRCUMSTANCES_AFTER_SETTING_UP_OF_FIRST_PERSONAL_HEARING\"><\/span><span style=\"color: #000080;\"><strong>CIRCUMSTANCES AFTER SETTING UP OF FIRST\u00a0PERSONAL HEARING <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\">Any of\u00a0the subsequent\u00a0circumstances may take place:<\/p>\n<ol>\n<li><span style=\"color: #003366;\"><strong>\u2018Adjourn PH\u2019:<\/strong><\/span><\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">Herein\u00a0the private\u00a0hearing already fixed is adjourned\u00a0and therefore the\u00a0next personal hearing is enabled. The officer\u00a0must\u00a0select date and time and issue\u00a0a private\u00a0hearing notice. Limitations of such adjournments are a maximum of\u00a0thrice.<\/p>\n<ol start=\"2\">\n<li><span style=\"color: #003366;\"><strong>\u2018Record PH\u2019:<\/strong><\/span><\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">This changes the status\u00a0of non-public\u00a0hearing already fixed to a record hearing,\u00a0and also the\u00a0officer afterwards can enter details of representative and record\u00a0the non-public\u00a0hearing.<\/p>\n<ol start=\"3\">\n<li><span style=\"color: #003366;\"><strong>\u2018Close PH\u2019:<\/strong><\/span><\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">This option provides for the closure of the hearing proceedings and thus, the status changes to closed.<\/p>\n<ol start=\"4\">\n<li><span style=\"color: #003366;\"><strong>\u2018Issue OIO\u2019:<\/strong><\/span><\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">This\u00a0results in\u00a0the following\u00a0process i.e. \u2018preparation and issue of order-in-original\u2019.\u00a0this selection\u00a0could be a\u00a0mandatory one and is required for using\u00a0to maneuver\u00a0to\u00a0the following\u00a0stage of adjudication, otherwise the task of adjudication stops at this stage only.<\/p>\n<p style=\"padding-left: 40px;\">However, the request for adjournment or cancellation\u00a0of non-public\u00a0hearing\u00a0should\u00a0be made by the taxpayer offline.\u00a0this may\u00a0be documented by the adjudicating authority while adjourning or cancelling \u2019Remarks\u2019 text box and at\u00a0the identical\u00a0time the offline document\/record\u00a0will be\u00a0uploaded\u00a0within the\u00a0tabs provided.<\/p>\n<p style=\"padding-left: 40px;\">It may even be noted that the advisory includes to confirm that notices or the other documents, which are legal in nature are signed by the respective authorities offline, because the facility for digital signature isn&#8217;t available for the nonce.<\/p>\n<p style=\"padding-left: 40px;\">However, the request for adjournment or cancellation\u00a0of non-public\u00a0hearing\u00a0has got to\u00a0be made by the tax payer offline. This\u00a0may be\u00a0documented by the adjudicating authority while adjourning or cancelling in \u2019Remarks\u2019 text box and at\u00a0the identical\u00a0time the offline document\/record can be uploaded\u00a0within the\u00a0tabs provided.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>The system has\u00a0the power\u00a0to upload and download documents and also to view\/download the documents generated.<\/li>\n<li>It\u00a0could also be\u00a0noted that since\u00a0the ability\u00a0for digital signature\u00a0isn&#8217;t\u00a0available for the\u00a0nonce,\u00a0it&#8217;s\u00a0advisable\u00a0to confirm\u00a0that notices or any documents, which are legal in nature are signed by the respective authorities and issued\u00a0additionally\u00a0to\u00a0the net\u00a0issuance of\u00a0the identical. The functionality of \u201cPreparation and Issue of Order-in-Original\u201d\u00a0are going to be\u00a0available in production in May, 2021.<\/li>\n<li>For clear understanding of the method, user manual has been prepared and enclosed herewith.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"CBIC_Guidelines_for_private_Hearing_through_Virtual_Mode\"><\/span><span style=\"color: #003366;\"><strong>CBIC Guidelines\u00a0for private\u00a0Hearing through Virtual Mode<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/07\/GUIDELINES-FOR-CONDUCTING-VIRTUAL-HEARING..jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3769\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/07\/GUIDELINES-FOR-CONDUCTING-VIRTUAL-HEARING..jpg\" alt=\"GUIDELINES FOR CONDUCTING VIRTUAL HEARING\" width=\"2279\" height=\"1168\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/07\/GUIDELINES-FOR-CONDUCTING-VIRTUAL-HEARING..jpg 2279w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/07\/GUIDELINES-FOR-CONDUCTING-VIRTUAL-HEARING.-300x154.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/07\/GUIDELINES-FOR-CONDUCTING-VIRTUAL-HEARING.-1024x525.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/07\/GUIDELINES-FOR-CONDUCTING-VIRTUAL-HEARING.-768x394.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/07\/GUIDELINES-FOR-CONDUCTING-VIRTUAL-HEARING.-1536x787.jpg 1536w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/07\/GUIDELINES-FOR-CONDUCTING-VIRTUAL-HEARING.-2048x1050.jpg 2048w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/07\/GUIDELINES-FOR-CONDUCTING-VIRTUAL-HEARING.-800x410.jpg 800w\" sizes=\"(max-width: 2279px) 100vw, 2279px\" \/><\/a><\/p>\n<p>In view of the COVID-19 outbreak, the Central Board of Indirect Taxes &amp; Customs has decided to conduct\u00a0the non-public\u00a0hearing through video conferencing mode in respect of any proceedings covered under the Customs Act, 1962. As per the instruction provided on 27th April 2020, the board has supplied certain specified guidelines in respect of conducting of such virtual personal hearing.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"GUIDELINES_FOR_CONDUCTING_VIRTUAL_HEARING\"><\/span><span style=\"color: #000080;\"><strong>GUIDELINES FOR CONDUCTING VIRTUAL HEARING<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><span style=\"color: #003366;\"><strong>Consent\u00a0for private\u00a0Hearing<\/strong><\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>The assessee, being the appellant or the respondent, will be required to give his\/her consent in order to avail\u00a0the facility\u00a0of private\u00a0hearing through video conferencing mode.<\/li>\n<li>Such consent may be given, by the assessee, at the time of filing of an appeal. However, if the case is already pending, the consent will be given after 27th April 2020 (i.e., after the issuance of the instruction).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><span style=\"color: #003366;\"><strong>Link for Video Conferencing<\/strong><\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>After the consent has been received, the date, time,\u00a0and therefore the\u00a0link\u00a0for private\u00a0hearing through video conferencing shall be shared to:<\/li>\n<li>The assessee or their consultant; and<\/li>\n<li>The revenue (departmental) representative.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><span style=\"color: #003366;\"><strong>Filing of the Authorization Letter<\/strong><\/span><\/li>\n<\/ol>\n<p>Where the advocate or consultant or the authorized representative is appearing on behalf of the assessee, the same is required to file, the vakalatnama along with the authorization letter, with the Adjudicating or the Appellate Authority.<\/p>\n<ol start=\"4\">\n<li><span style=\"color: #003366;\"><strong>Following scan copy of the documents are to be submitted to the concerned authority through the official e-mail address:<\/strong><\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Vakalatnama or the authorization letter.<\/li>\n<li>ID card of the said representative.<\/li>\n<li>Their contact details.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"5\">\n<li><span style=\"color: #003366;\"><strong>Conducting of Virtual Hearing<\/strong><\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>The virtual personal hearing shall be conducted through applications like VIDYO or\u00a0the other\u00a0secured\u00a0network.<\/li>\n<li>The assessee is required to download the application in their respective\u00a0system\u00a0or laptop or mobile and shall join the video conferencing as per the allotted date and time.<\/li>\n<li>It should be noted that pre-intimation is required,\u00a0just in case\u00a0the assessee or his representative (along\u00a0along with his\u00a0advocate) also wishes to participate\u00a0within the\u00a0virtual hearing.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"6\">\n<li><span style=\"color: #003366;\"><strong>Recording of Virtual Hearing<\/strong><\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Any submission made by the assessee or his authorized representative during the virtual hearing\u00a0are going to be\u00a0termed as \u2018record\u00a0of non-public\u00a0hearing\u2019.<\/li>\n<li>The \u2018record\u00a0of non-public\u00a0hearing\u2019\u00a0is\u00a0sent to the assessee, within\u00a0in the future\u00a0of the virtual hearing, through the e-mail ID provided by the advocate or assessee.<\/li>\n<li>In case any modification is required to be\u00a0tired\u00a0\u2018record\u00a0of non-public\u00a0hearing\u2019 by the assessee, then:<\/li>\n<li>Firstly, the assessee should print the \u2018record\u00a0of non-public\u00a0hearing\u2019 as mailed by the concerned authority.<\/li>\n<li>Modify the content and thereafter, sign\u00a0the identical.<\/li>\n<li>Scan the said modified copy and e-mail the same to the concerned authority.<\/li>\n<li>Where no action is taken on the part of\u00a0the assessee or his authorized representative within three days from the receipt of said e-mail containing \u2018record\u00a0of non-public\u00a0hearing\u2019, the same shall be assumed as if the assessee has agreed with the \u2018record or personal hearing\u2019 and, accordingly, the concerned authority will proceed\u00a0to determine\u00a0the case.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"7\">\n<li><strong>Additional submission during Virtual Hearing<\/strong><\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">Where the assessee or his authorized representative wants to provide any document or additional submission during the virtual hearing, then:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>The said documents or\u00a0the extra\u00a0submission is required to be self-attested; scanned and the same be e-mailed to the concerned authority.<\/li>\n<li>The said documents are required to be submitted within 3 days of the date of virtual hearing.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4243\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/07\/GST-refund-or-appeal.jpg\" alt=\"GST-refund-or-appeal\" width=\"973\" height=\"1178\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/07\/GST-refund-or-appeal.jpg 719w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/07\/GST-refund-or-appeal-248x300.jpg 248w\" sizes=\"(max-width: 973px) 100vw, 973px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>E-PERSONAL HEARING IN GST BRIEF INTRODUCTION The Bangalore Zonal Unit of Directorate of Systems and Data management was vested with the main task for development of\u00a0Dispute settlement and resolution (DSR), Investigation, Audit, Mobility and\u00a0E-way Bill\u00a0modules. Among these, Adjudication is among the main modules in respect of compendious Dispute Settlement and Resolution (DSR) module, which is &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[144],"tags":[854],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/3765"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=3765"}],"version-history":[{"count":6,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/3765\/revisions"}],"predecessor-version":[{"id":5744,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/3765\/revisions\/5744"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=3765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=3765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=3765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}