Rajasthan Commercial Tax Department has mandated virtual hearings for cases under the RGST/CGST Act, 2017 to enhance ease of doing business. Taxpayers and their representatives are no longer required to appear in person unless specifically approved by the Additional Commissioner upon request. The department will notify the hearing schedule and provide a secure link via registered email. Authorized representatives must submit necessary identification and authorization in advance. Virtual hearings will be conducted through pre-specified applications, with participants responsible for ensuring proper connectivity. If technical issues arise, teleconferencing will be used as a backup. Participants must maintain decorum during hearings, and all statements will be documented and uploaded in PDF format. Document submissions will be digital, with physical submissions only required in specific cases through designated Nodal Officers at district headquarters. The guidelines align with the Information Technology Act, 2000, ensuring legal validity for virtual proceedings. These rules are effective immediately and apply to all commercial tax matters in Rajasthan.
Government of
Rajasthan Commercial Tax Department
www.rajtax.gov.in
F.17 ( ) ACCT/GST/20/286 Date: 20/02/2025
ORDER
Sub:- Regarding guidelines for virtual hearing.
Provisions for opportunity of hearing have been made in various sections of the RGS’I’/CGST Act, 2017 specially those pertaining to adjudication. determination of tax and appeals under the said Acts. In Rajasthan, provisions have also been made for faceless scrutiny as well as carrying out of Business Audit and Enforcement pertaining to the taxpayers not just by the jurisdictional Proper Officers but also by the officers posted in the Business Audit
Enforcement Wings. In such a scenario, it becomes increasingly difficult Ibr the taxpayers or their authorized representatives to appear in person for submission of documents or for personal hearing. Therefore, as per para 143 of her Budget Speech 2025-26 pertaining to Ease of Doing Business, the following announcement has been made:-
In pursuance of the afbresaid para and in exercise of the powers conferred under Section 168 of the RGST Act, 2017, it is hereby directed as under:-
1. During the proceedings in any case pertaining to the said Acts, all hearings shall mandatorily be carried out in virtual mode and no person shall be required to appear in person for personal hearing except with the prior permission of the concerned Additional Commissioner in cases where the taxpayer or his authorized representative has requested in writing for an in-person personal hearing.
2. The date and time of hearing along with a link for the virtual hearing shall be informed well in advance to the taxpayer an his authorised representative through the registered email id __________ the details of Proper Officer who shall be conducting the virtual hearing and the application or facility through which the virtual hearing shall be carried out. This link shall not be shared with any other person without the consent of the said officer.
3. In case of any authorized representative representing the taxpayer in virtual hearing, he shall be required to submit his vakalatnama or authorization letter along with the copy of his photo-id card and contact details well in advance to the said officer, devoid of which he shall not be al lowed to represent the taxpayer.
4. The Virtual hearing shall be held from the office of the Proper Officer through the pre-intimated application and link provided for the same. The taxpayer or his authorized representative shall be required to download the required application on their computer system/ laptop/ mobile phone beforehand and be ready with appropriate network connectivity and bandwidth for the virtual hearing and join the same at the time and date allocated to them.
5. In case of any technical issue in connecting for the virtual hearing, the taxpayer or his authorized representative may be joined through teleconferencing through mobile phone for which they shall be required to keep their phone(s) available for incoming calls.
6. All persons participating in the virtual hearing shall be appropriately dressed and shall be required to maintain the decorum and dignity at all times.
7. The submissions made by the taxpayer or his authorized representative through the virtual hearing shall he noted in writing and a statement of the same shall be prepared so as to be uploaded in PDF format under the respective ‘Proceedings’ tab on the Boweb portal.
8. In addition to the virtual hearing, in case the taxpayer or his authorized representative need to submit any documents during the proceedings of the case, the same shall be submitted digitally through the registered Email id and no physical submission of documents shall be sought for.
9. In cases of requirement of submission of physical set of documents the same shall be submitted after due attestation by the taxpayer or his authorized representative On every page, to the Nodal Officer at the fecilitation desk at the respective district Headquarter during working hours. The Nodal Officer shall issue receipt for the documents so receipt physically and also verify that the documents submitted arc in parity with the documents required by the Proper Officer. The list of the said Nodal Officers is enclosed herewith as Annexure-I.
10. After receipt of the said documents, the nodal officer shall arrange for sending them to the concerned officer so as to reach him maximum within five working days.
11. The proceedings of virtual hearing as well as the documents submitted in the above manner shall be deemed to be valid documents for the purpose of the RGST/CGST Act, 2017 in terms of Section 145 of the said Acts. read with Section 4 of the Information Technology Act, 2000.
This shall come into force immediately and shall also apply to all other Acts administered by the Commercial taxes Department.
(Prakash Rajpurohit)
Chief Commissioner,
State Tax,
Rajasthan, Jaipur
F.17 ( ) ACCT/GST/20/287-292
Date: 20/02/2025
Copy to following for information and necessary action:
1. Chief Commissioner, CGS’)’ & Central txcise, Jaipur /one, .1Lii par.
2. PS to Chief Commissioner, State Tax, Rajasthan.
3. Joint Secretary, Finance (Tax) Department, Jaipur.
4. Additional Commissioner (IT) for uploading it on Department’s website rajtax.gov.in and on the web portal RAJVISTA, CTD, Jaipur.
5. Director, Public Relations, CTD, Jaipur for publicity.
6. Guard file.
