Virtual hearings must for CESTAT appeals
New Delhi: The Central Board of Indirect Taxes and Customs (CBIC) has made virtual hearings compulsory for appeals under the GST, customs, excise and service tax laws, with immediate effect.
Exceptions to physical hearings will be allowed only upon specific requests from the party concerned, with the adjudicating authority documenting reasons in writing, said a directive issued by the CBIC on Tuesday evening.
The move is aimed at reducing case backlogs by increasing hearing accessibility and efficiency.
