Delhi GST Department Makes Virtual Hearings Mandatory: What Taxpayers Need to Know

The Delhi GST Department has taken a significant step towards digitizing tax administration by issuing a circular on 13th June 2025, making virtual personal hearings compulsory in all GST proceedings. Here’s a quick breakdown of what this means for taxpayers and professionals:

Key Points of the Circular

• Virtual Hearings Now the Norm: All personal hearings under the Delhi GST Act, 2017—whether before the Proper Officer or Appellate Authority—will now be conducted exclusively through video conferencing platforms like Webex or Google Meet. Physical appearance is no longer required1.
• Advance Intimation: Taxpayers or their authorized representatives will receive the date, time, and link for the virtual hearing well in advance via their registered email or mobile number. Details of a departmental contact person for technical assistance will also be provided1.
• Preparation Required: Participants must ensure they have the necessary software installed and stable internet connectivity. Joining the hearing at the scheduled time is essential1.
• Authorization Documents: Before the hearing, the taxpayer or representative must submit authorization documents (vakalatnama or authority letter), a photo ID, and contact details. Without these, participation will not be permitted1.
• Maintaining Decorum: All participants are expected to dress appropriately and maintain decorum during the virtual proceedings1.
• Record of Hearing: Submissions made during the hearing will be recorded electronically. The signed and stamped "Record of Personal Hearing" will be sent to the taxpayer’s registered email1.
• Document Submission: Any documents to be considered during the hearing must be emailed in advance. If physical documents are required, they can be submitted later with proper attestation1.
• Legal Validity: All proceedings and documents submitted electronically will be considered valid records under the GST and Information Technology Acts1.
• Rare Exceptions: In rare cases where a virtual hearing is not possible, a request can be made. Such exceptions require approval from the Zonal In-charge with reasons recorded in writing1.
• Departmental Participation: GST officers may also join hearings virtually as needed1.

Why This Matters

This move is aimed at increasing transparency, efficiency, and taxpayer convenience. It’s a clear step towards a faceless, technology-driven GST regime, reducing the need for physical visits and streamlining the entire dispute resolution process.

Takeaway for Tax Professionals

Taxpayers and consultants should gear up for this new normal by ensuring readiness for virtual hearings—both in terms of technology and documentation. Staying updated with these procedural changes will help avoid last-minute hassles and ensure smoother compliance.

Facing Issues?

Any difficulties in implementing these guidelines can be reported to the Department for resolution1.