MP GST Dept Introduces Mandatory Virtual Hearings for Appeals and Assessments, Effective April 2026
The Office of the Commissioner of Commercial Tax, Madhya Pradesh, has issued a Standard Operating Procedure (SOP), addressed to all Appellate Authorities and Assessing Officers (AOs) of Commercial Tax, Madhya Pradesh, reporting guidelines for conducting Virtual Personal Hearings in Appeal and Assessment Cases.
According to the provisions of Section 75(4), Section 126(3), and Section 107(8), the Appellate Authorities and Assessing Officers (AOs) must provide a proper opportunity of hearing in cases where proceedings have been initiated under Sections 73/74/74A of the Madhya Pradesh Goods and Services Tax Act, 2017.
The aim of this provision is to provide every individual facing judicial proceedings against a tax demand, penalty, or any adverse action a fair chance or sufficient opportunity to present his/her side and be heard before the judicial authorities. Non-compliance with this provision is considered a contravention of the principles of natural justice.
To improve transparency, efficiency, and ease of compliance in tax administration, the department has decided to reinforce a faceless and technology-driven system under the MPGST Act, 2017. As per the objective, the department has announced that personal hearings will mandatorily be conducted through virtual mode in proceedings under Sections 73/74/74A after receiving written submissions and before passing any adverse order, and in proceedings under Section 126 before passing an order. In a similar way, appeal hearings under Section 107(8) will also be conducted through virtual mode.
Virtual hearings will help in saving time, reducing efforts, and reducing resource costs for both taxpayers and the department as well. Physical hearings have not been removed completely, but they will now be conducted only in some exceptional cases, only when the appellant/individual submits a fair reason explaining the serious need for a personal hearing before the concerned authorities.
These aforementioned virtual hearings will be conducted through platforms like NIC Webex, Google Meet, or Microsoft Teams using a computer, laptop, or mobile device. Information regarding the hearing, such as date and time, will be disclosed through the BO Portal, and the virtual meeting link will be shared with the taxpayer or their authorised representative at least one day in advance through registered email or mobile communication.
These aforementioned guidelines mentioned in the SOP are scheduled to take effect from April 01, 2026.
Refer to the official SOP PDF for complete information.
