Commercial Tax Dept to Allow Virtual Personal Hearings for GST Assessees from July 9

PRESS RELEASE Guidelines issued for conducting personal hearings in virtual mode for the benefit of dealers under the Tamil Nadu Commercial Taxes Department - Information from Hon'ble Minister for Commercial Taxes and Registration Thiru. T. Velanesh Tamilselvan Under the chairmanship of Hon'ble Minister for Commercial Taxes and Registration Thiru. T. Velanesh Tamilselvan, a review meeting on the performance of all Joint Commissioners up to June 2026 was held today (08.07.2026) at the Integrated Commercial Taxes (and) Registration Department Complex Conference Hall, Nandanam, Chennai. At this meeting, the Hon'ble Minister reviewed matters relating to GST revenue, other non-GST taxes, the Intelligence Wing, Audit Wing, Circle Wing, reassessment, appeals and revision, among other functions. At the review meeting, the Hon'ble Minister stated as follows: A total of 338 assessment circles are functioning under the Tamil Nadu Commercial Taxes Department. As of today, a total of 12.40 lakh dealers are registered under the GST circle. Based on the returns filed by taxpayers, detailed scrutiny is carried out, and in cases where discrepancies are found, notices are issued to the taxpayer online, along with a Personal Hearing notice, under which the taxpayer appears in person before the officer of the relevant assessment circle and furnishes the required clarification. So far, notices and personal hearings have been issued to 58,000 such cases under this system. Personal hearing through virtual mode To simplify this process for the benefit of dealers, and in keeping with the principles of natural justice, transparency and fairness, as well as established circle rules, guidelines have been issued for conducting personal hearings in virtual mode going forward. This will provide an opportunity for dealers who are unable to appear in person for various reasons, or dealers located in remote areas, to participate in the hearing within the stipulated time. This system is likely to substantially reduce dealers' travel difficulties and expenses. This virtual system will come into effect from 09.07.2026 at all 15 appellate offices. Welcoming dealers to virtual-mode hearings will further strengthen the quality of service provided by the department. System-based random allocation of refund applications Further, taxpayers are required to apply for refunds for their business cash flow and to promote the export trade. In the last financial year, refunds amounting to approximately Rs. 5,000 crore were disbursed by the department. Although various types of refunds exist under Section 54 of the GST Act, most refund applications are received on the basis of Unutilized Input Tax Credit (ITC) on Export of Refund and Unutilized ITC arising from Inverted Tax Structure. The aforementioned refund applications are now allocated, without any interference and with full transparency, purely through the computer system to an assessment circle officer within the jurisdiction, enabling proper processing. This has simplified the refund disbursal process for dealers, avoided delays, and put in place procedures for ensuring that refunds are provided to dealers promptly within the stipulated time. The Hon'ble Minister stated that all the above circulars have been introduced for the welfare of dealers, to improve the services provided to them, and to enable transparent and efficient functioning. The meeting was attended by Secretary, Commercial Taxes, Registration and Endowments Department, Thiru. J. Kumaraguruparan, IAS; Commissioner of Commercial Taxes Thiru. S. Nagarajan, IAS; and senior officials of the Commercial Taxes Department. Issued by: Director, Directorate of Information and Public Relations, Chennai-9