The tax zone in Thane, Maharashtra has allowed all demand notices related to indirect taxes, including the Goods and Services Tax (GST) for virtual hearing through WhatsApp. The virtual way to appear before tax authorities including a reply to notice.
The decision was taken by the authorities to maintain social distance while hearing such matters.
The Thane tax authority had also elaborated that WhatsApp is an appropriate mode of Video Conferencing (VC) due to its end-to-end encryption and availability.
It is also in line with the guidelines issued in April 2020 by the Central Board of Indirect Taxes and Customs (CBIC). The instructions had allowed field offices to conduct customs, excise and service tax appeals through video conferencing. But, both the appellant and the respondent must consent to Video Conferencing and also provide the WhatsApp number. The authority would notify the date and time of the hearing, confirming at least one day in advance.
On the hearing date, the appellant or respondent will also have to establish their presence by sending a message on the WhatsApp number, at least 15 minutes before the specified time. The authorities will also respond through WhatsApp to send personal hearing memos in PDF form on concluding the hearings. This memo must be signed by the respondents concerned and forwarded to the authority within 15 minutes of receipt of the same on WhatsApp number.
Even the Income Tax Appellate Tribunal of Mumbai benches had decided to take up urgent matters for the hearings through video conferencing on Skype and WhatsApp, on an experimental basis. The Income Tax Appellate Tribunal should have the judges, bench and representatives of the parties on a video conference call for those matters to be heard on an agreed date and time.
Also, the Center for Telematics Development (C-DoT) is developing a free video conference platform for the government, judiciary and public officials to reduce their dependence on other private platforms such as Zoom, Microsoft and Google.
Hope the same will be applicable for all the states at the earliest.
Editors Opinion
"Share this post on social media"