Covid-19: All appeals under GST, Excise & Customs Act to be held through video conference

The move will not only help in easing the time and travel commitments of litigants and taxpayers but it will also help in maintaining the social distancing norms during the Covid-19 global pandemic.

New Delhi: In a major relief to taxpayers and litigants during the ongoing Covid-19 global pandemic, Central Board of Indirect Taxes and Customs (CBIC), has directed that all personal hearings under the CGST, IGST, Customs, Excise laws and appeals under Chapter V of the Finance Act, 1994 will be conducted through video conferencing, ETV Bharat has learnt.

In April this year, the CBIC decided to conduct all appeals and adjudication process under the Customs, Excise and appeals under Finance Act of 1994 through video link.

“The initiative has helped in speeding up the passing of adjudication and appellate proceedings, saving cost of travel and time, critically ensuring social distancing in these challenging times,” the CBIC said in its order issued on Friday,” a copy of which was reviewed by ETV Bharat.

Following positive feedback from stakeholders and field formations, the Board decided to extend this taxpayer friendly facility to all appeals under the CGST and IGST laws as well.

“The Board has now decided to make it mandatory for various authorities, such as commissioner appeals, original adjudicating authorities and compounding authorities to conduct personal hearing of any proceeding under the Customs Act 1962, Central Excise Act 1944, and Chapter V of the Finance Act of 1994, through video conferencing facility. It will also cover all proceedings under the CGST and IGST Acts of 2017,” said the order.

According to officials, this initiative would facilitate all stakeholders such as suppliers under the GST, importers, exporters, passengers, advocates, tax practitioners, and authorised representatives.

In its order issued on Friday, the CBIC also provided detailed guidelines so that ongoing work of appeals and adjudications are completed expeditiously for quick delivery of justice through quasi-judicial proceedings.

In recent months, the Central Board of Indirect Taxes and Customs, which is the apex body to administer GST tax in the country, has come out with several taxpayer friendly measures.

As reported earlier by ETV Bharat, in June this year, the Board has allowed taxpayers to file Nil GSTR-1 and Nil GSTR-3B returns just by sending a message. In July, the CBIC also waived off the requirement to file quarterly return for taxpayers under the Composition scheme.

This month, the Board has decided to extend the facility of compulsory virtual hearing of all appeals and adjudication proceedings to cover all disputes under the CGST and IGST laws as well.

The move will not only help in easing the time and travel commitments of litigants and taxpayers but it will also help in maintaining the social distancing norms during the Covid-19 global pandemic that has killed over 56,000 people in the country and over 8,00,000 people worldwide.

In its order, the Board said these guidelines are also in compliance with the directions given by the Supreme Court under Article 142 of the Constitution in Suo Moto Writ (Civil) No. 5 of 2020.

In its guidelines, the CBIC said it will be the responsibility of the appellate or adjudicating authority to convey that the personal hearing will take place through a video link and they will also provide an email address for correspondence.

The officers will not only provide the date and time of the personal hearing but will also assist the parties in participating in these virtual hearings.

(Article by Krishnanand Tripathi)