𝙉𝙚𝙬 𝘾𝘽𝙄𝘾 𝙂𝙪𝙞𝙙𝙚𝙡𝙞𝙣𝙚𝙨 𝙄𝙨𝙨𝙪𝙚𝙙 – 𝙈𝙖𝙣𝙙𝙖𝙩𝙤𝙧𝙮 𝙑𝙞𝙧𝙩𝙪𝙖𝙡 𝙃𝙚𝙖𝙧𝙞𝙣𝙜𝙨 𝙞𝙣 𝙂𝙎𝙏 𝘾𝙖𝙨𝙚𝙨

 

The Central Board of Indirect Taxes & Customs (CBIC) has issued new instructions dated 5th November 2024, reinforcing virtual hearings for quasi-judicial proceedings under various indirect tax laws, including the CGST Act, IGST Act, Customs Act, and more.

Under these revised guidelines:
Virtual hearings are now mandatory for all personal hearings unless a specific request for physical hearings is received and recorded.

This change aims to enhance accessibility, efficiency, and convenience for taxpayers and authorities alike.

 

The copy of the guidelines is as under:

 

Guidelines for Personal Hearings under CGST Customs new