Whether hearings before the GST Appellate Tribunal (GSTAT) will be permitted in a hybrid mode?
As per 115(7) of Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, all hearings before the Appellate Tribunal may be conducted, either in the physical mode or upon the permission of the President, in the electronic mode.
It may be noted that the Rule uses the conjunction “either…or…”, thereby providing for hearing through either physical mode or electronic mode. A strict interpretation of this language does not contemplate a hybrid mode of hearing. However, in practice, hybrid hearings often become a necessity, especially when during an online hearing, the counsel requires assistance from a team member or the taxpayer, necessitating a physical presence in the courtroom.
The lawmakers should reconsider this drafting approach and either suitably amend the Rule to explicitly permit hybrid hearings or issue a clarification allowing a liberal interpretation to accommodate them. It will be interesting to observe how this issue evolves.