Delhi GST Dept. Mandates Virtual Personal Hearings

Circular No. F.3(640)/GST/P&R/2025/348-55, Dated 13-06-2025

The Delhi Government has issued a circular mandating that all personal hearings under the Delhi Goods and Services Tax Act (DGST Act) be conducted exclusively through virtual mode. This initiative is part of the government’s push toward a faceless, transparent, and technology-driven tax administration.

1. Platforms for Virtual Hearings

Hearings will be conducted via widely used video conferencing platforms such as:

• Cisco Webex
• Google Meet

The details of the hearing—including the date, time, and access link—will be communicated to the taxpayer’s registered email ID and/or mobile number in advance.

2. Requirements for Participation

To participate in a virtual hearing, taxpayers or their authorised representatives must submit the following in advance:

• Vakalatnama or Authorisation Letter
• Valid Photo ID
• Contact Information (email and mobile number)

This documentation is essential to ensure proper verification and seamless communication during the virtual proceedings.

3. Objectives of the Initiative

The move aims to achieve the following:

• Enhance transparency in the adjudication process
• Improve administrative efficiency by minimising logistical delays
• Promote a faceless compliance ecosystem consistent with the broader digital governance objectives of the GST framework

4. Guidelines for Conducting Virtual Hearings

The circular provides detailed instructions covering various operational and behavioural aspects of the virtual hearing process, including:

• Scheduling and communication of hearings
• Submission of relevant documents before or during the hearing
• Dress code and decorum expected during the proceedings
• Role of the concerned GST officer, who will preside over the hearing from official premises
• Legal validity of the hearing under the GST law and the Information Technology Act, 2000

5. Exceptions to Virtual Mode

In-person hearings will be permitted only in exceptional cases and will require prior approval from the Zonal In-charge. Such exceptions will be evaluated on a case-by-case basis, depending on the nature and complexity of the matter.

6. Conclusion

By mandating virtual hearings, the Delhi GST Department has taken a progressive step toward modernising tax administration. This approach not only reduces the compliance burden on taxpayers but also reinforces the government’s commitment to efficiency, accessibility, and transparency in tax adjudication processes.

Click Here To Read The Full Circular