Kerala GST Dept. Introduces Video Conferencing for Faster Hearings [Read Circular]

In line with the continuous evolution of governmental processes, the Kerala State Goods and Services Tax (GST) Department has introduced video conferencing as an option for personal hearings, allowing taxpayers to present their cases remotely. The directive, dated March 14, 2025 was issued via Circular No. 07/2025-Kerala GST and was signed by Ajit Patil, IAS.

While Kerala is not the first GST Department to introduce video conferencing for personal hearings, the same has been introduced due to the increasing number of adjudication and appellate bottlenecks due to inability to conduct the physical hearings after ticking down all the requirements.

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The change is in line with the principles of natural justice which ascertains that individuals are given due opportunity to present or defend their case prior before any decision is passed in the matter. The change also ensures that no case gets sidelined due to travel constraints or other flimsy excuses. Completely vitiating extrinsic factors such as geographical limitations, health concerns, and time constraints the move shall expedite delay in proceedings.

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Which Matters Are Covered?

The video conferencing facility has been enabled for all adjudication and appellate matters under the Kerala GST framework. However, in special circumstances, where the adjudicating authority deems it necessary, hearings may still be conducted physically. These exceptions may include cases requiring physical verification of documents, handling of sensitive evidence, or instances where the taxpayer explicitly requests an in-person hearing with valid justification.

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The Video Conferencing Process

The Kerala GST Department has laid out clear procedures for enabling video conference hearings:

1. Intimation via Email - Taxpayers will receive an official email notification regarding their scheduled hearing, video conferencing details, officer-in-charge. Intimation may also be provided by phone or SMS.

2. Production of Documents - If the taxpayer would like to produce any document for the consideration of the authority during the virtual hearing process, he may do so by sending the scanned copy of the such self-attested document via official mail to the authority before the initiation of the virtual hearing.

3. Verification Process - The advocate/ consultant or authorized representative appearing on behalf of the party shall submit their authorization letter along with ID Proof to the official e-mail ID of the concerned authority.

4. Conduct of Hearing - The taxpayer, or their authorized representative may join the video conference and present their case before the adjudicating officer.

5. Record of Hearing, ModificationS and Clarifications - A record of the personal hearing may be sent to the taxpayer in PDF format. If required, further clarifications or modifications can be sought by modifying the record of the personal hearing and sending the same back to the authority within 3 days of receipt of the email.

6. Further Adjudication - Once the taxpayer sends back the record with modifications, if any, the authority shall proceed with the case accordingly.

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Taxpayers may also note that any other official representing the Department may also participate in the virtual hearing through video conferencing.

The changes are most definitely in accordance with modern governance practices, leveraging technology to expedite processes and overcome logistical barriers. While the move is widely seen as a step forward, it also raises a larger question: Is digital transformation the future of all legal and tax adjudication processes? With courts and government agencies increasingly adopting virtual proceedings, the introduction of video conferencing for GST hearings might just be the beginning of a larger trend.

To Read the full text of the Circular CLICK HERE

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