Kerala SGST directs all the adjudicating and appellate authorities to conduct personal hearings only through video conferencing mode except in the exceptional circumstances involving technical or other constraints; The Circular includes some guidelines which the authorities must adhere to ensure a smooth and transparent process; The guidelines include informing the date and time of the video conference with its meeting id and password in advance, serving the personal hearing notice on email, authorizing the consultant/authorized representative/Advocate of the Assessee to attend the personal hearing etc. Detailed guidelines can be referred in the Circular: Kerala SGST Circular
Circular_07_2025 :- http://mohansekhar.in/wp-content/uploads/Circular_07_2025.pdf