The Authorities in Thane tax zone had issued standard procedure for conducting the hearings. All the demand notices related to indirect taxes including GST can be done through virtual hearings on Whatsapp. This step has been taken due to the outbreak of COVID-19. The notice issued by the Thane tax zone had also said that Whatsapp is also considered as its conversations are ‘end to end encryption’. The standard measures issued by the authority, it had said that the date of hearing must be confirmed by all the parties a day in advance while a noticee will have to confirm his or her presence for the hearing 15 minutes prior to the given date and time, via text by the given Whatsapp Number. Whatsapp communication will also be used by the authorities to send out personal hearing memos in PDF form after the hearings conclude. These will have to be signed by the noticee or noticees concerned and sent back to the authority on the same Whatsapp number, within 15 minutes of receipt.
