CBIC makes virtual hearings mandatory before Appellate Authorities, Adjudicating Authorities and Compounding Authorities
The CBIC vide Instruction dated April 27, 2020 (‘Instruction 1’) initiated virtual hearings before Appellate Authorities and Adjudicating Authorities. The hearings were conducted on written consent of taxpayers opting for virtual hearing.
The CBIC has now made virtual hearings mandatory vide Instruction dated August 21, 2020 (‘Instruction 2’). Thus, authorities are mandatorily required to fix hearings virtually only. A taxpayer can seek adjournment in rare and accentuating circumstances with prior approval of authorities.
Relevant aspects of Instruction 2 and comparison thereof with Instruction 1 is tabulated below:
|
Particulars |
Instruction 1 |
Instruction 2 |
|
Applicable Statutes |
The Customs Act, 1962 The Central Excise Act, 1944 The Finance Act, 1994 |
The Customs Act, 1962 The Central Excise Act, 1944 The Finance Act, 1994 The Central Goods and Services Tax Act, 2017 The Integrated Goods and Services Tax Act, 2017 |
|
Authorities |
Adjudicating Authorities Compounding Authorities Appellate Authorities |
Adjudicating Authorities Compounding Authorities Appellate Authorities |
|
Option of taxpayer |
Taxpayer’s consent mandatory |
Taxpayer’s consent immaterial |
NITYA Comments: The extension of virtual hearings to GST laws and making them mandatory, is a step in the right direction. It is a move towards efficient and transparent taxation regime in the country. This comes up after successful experience of virtual hearings initiated by Instruction 1. In Instruction 2, CBIC duly notes that there was significant saving of cost and time of travel in virtual hearings.
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