Delhi State GST Department Issues Mandatory Virtual Hearing Guidelines for GST Proceedings

A personal hearing is a formal chance offered to the taxpayer or their representative to explain their side to the GST Authority before a final decision regarding penalty is made. For Instance, if a taxpayer receives a penalty order for non-filing a return, then before the penalty order is finalised, the taxpayer will get a chance to be heard and to present themself. It is very essential as it is a principle of natural justice where everyone should get a chance to be heard. The Provisions under Section 75(4), Section 126(3), and Section 107(8) of the Delhi GST Act, 2017, mandate giving a chance of a personal hearing before any final order is issued by the Proper Officer or the Appellate Authority.

In an effort to make personal hearing faceless and more accessible, the Department of Trade and Taxes, Government of NCT of Delhi, has made virtual hearings mandatory. Therefore, now the taxpayers or their representatives need not appear in person. The hearing will be carried out in an online mode to ensure a fast and more transparent process. Here are some key guidelines for the mandatory virtual hearing:

• Hearings will be held through video conferencing apps like Webex, Google Meet, etc, and the taxpayer or representative will receive the date, time, and meeting link in advance through their registered email or mobile number.

• The email will also have the contact details of a designated officer to assist with the virtual hearing process.

• Taxpayers must ensure the required app is downloaded, the device is ready, and the internet connection is good and stable at the time of the hearing.

• The representative or taxpayer must submit their authorisation letter or Vakalatnama, photo ID, and contact details. These must be submitted in advance.

• Virtual hearings will be conducted from the office of the concerned Authority.

• Participants must be properly dressed and maintain professional decorum throughout the hearing.

• All submissions will be recorded as a “Record of Personal Hearing“. A signed and stamped PDF copy will be emailed to the taxpayer and their representative.

For more information, refer to the official circular.