KGST Circular no.7/2025 dt 14.03.25 VC option for PH

Office of the Commissioner of State GST Department of Kerala issued Circular no.07/2025 -Kerala GST dated 14.03.2025 regarding Video conferencing option for personal hearing.

A personal hearing serves as a crucial safeguard, ensuring that individuals or entities facing tax charges or penalties have the opportunity to present their case. It becomes especially important in situations were an adverse decision is anticipated, allowing taxpayers to submit evidence, arguments and explanations before a final order is issued. Upholding the principles of natural justice, it guarantees that those affected are heard before any decision is made. The Act explicitly mandates a personal hearing upon a written request from the charged party or when a decision with potentially adverse consequences is under consideration.

Read more at: