GSTAT is India’s first tribunal built digital from day one. The Finance Minister’s launch directive was clear: “digital-by-default filings and virtual hearings.” Yet the GSTAT Procedure Rules, 2025 require the President’s prior approval for electronic hearings - creating a gap between the stated vision and the procedural reality. For taxpayers and representatives managing appeals across 32 benches and 45 centres, understanding how to request, prepare for, and execute virtual hearings is not just convenient - it is strategically essential for preserving adjournment quota and managing multi-bench litigation efficiently.
What Does the Law Say About Virtual Hearings at GSTAT?
Under Rule 115(7) of the GSTAT 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.”
Three observations are critical. First, physical mode is the default. You do not need permission for physical hearing - you simply attend the bench premises. Second, electronic mode requires prior permission from the President (for the Principal Bench) or the bench presiding member (for State Benches). Third, the rule uses the conjunction “either...or” - strictly interpreted, this contemplates fully physical OR fully virtual, not a hybrid mix where one party is physical and the other virtual.
In practice, however, hybrid arrangements are becoming common as the Tribunal accommodates the operational realities of a 45-centre network. The evolving practice is expected to settle as GSTAT builds institutional precedent during its first operational year.
For the complete hearing process, see our hearing walkthrough guide.
Key Terms
- Rule 115(7): The procedural provision governing hearing mode at GSTAT. Provides for physical or electronic mode with President’s permission.
- Electronic Mode: Virtual hearing conducted through the GSTAT portal’s e-Courts module, developed by NIC. Uses video conferencing technology.
- Hybrid Mode: One party attends physically, the other virtually - or a combination. Not expressly provided in the rules but accommodated in practice.
- NIC e-Courts Portal: The virtual courtroom technology developed by the National Informatics Centre for GSTAT. Accessed through the GSTAT portal.
- GSTAT FORM-01: The Interlocutory Application form used for requesting virtual hearing permission.
Who Benefits Most from Virtual Hearings?
- Appellants whose State Bench is geographically distant - e.g., a Pune business filing at the Maharashtra State Bench in Mumbai
- Representatives managing appeals across multiple State Benches on overlapping dates
- Small businesses and MSMEs that cannot afford travel and accommodation for physical hearings
- NRI appellants or foreign companies with Indian GST disputes
- Appellants who would otherwise seek adjournment for travel issues - virtual hearing preserves the 3-adjournment quota
- The Revenue department when officers are posted at locations far from the bench
For understanding your adjournment options, see our adjournment guide - virtual attendance is a strategic alternative to using an adjournment.
How to Request Virtual Hearing: Step-by-Step
- Login to the GSTAT e-filing portal (efiling.gstat.gov.in). Navigate to your case under ‘My Cases.’ Identify the upcoming hearing date from the cause list.
- File an Interlocutory Application (IA) in GSTAT FORM-01. Select ‘Request for Virtual Hearing’ as the nature of application. State the grounds: geographical distance, health constraints, overlapping hearings at another bench, travel hardship, or business exigency.
- Upload supporting documents if applicable. Medical certificate (health grounds), proof of another hearing on the same date (conflict), or a statement of distance from the bench premises. Supporting documents strengthen the request but are not mandatory for all grounds.
- File the request well before the hearing date. Ideally 5-7 working days in advance. Last-minute requests may be denied. The bench needs time to arrange the virtual courtroom and notify all parties.
- Await the bench’s decision. The presiding member reviews the request. Approval or rejection is communicated through the portal and via SMS/email. If approved, the virtual courtroom link is provided.
- On hearing day, login 15 minutes early. Access the virtual courtroom through the GSTAT portal. Test audio, video, and screen sharing. Ensure all documents are accessible on-screen. The hearing proceeds in the same sequence as a physical hearing: appellant → respondent → rejoinder.
When Is Virtual Hearing Likely Granted vs Refused?
| Likely GRANTED | Likely REFUSED |
|---|---|
| Appellant is in a different state from the bench (e.g., Pune appellant, Mumbai bench) | First hearing / admission where bench wants to assess case in person |
| Representative has overlapping hearings at two different benches on the same date | Complex case where the bench anticipates detailed document examination requiring physical paper book |
| Medical condition preventing travel (with certificate) | Cross-examination of witnesses ordered - bench may prefer physical for credibility assessment |
| MSME / small taxpayer with limited travel budget | Previous virtual hearing had technical disruptions in the same case |
| Routine hearing - admission, pronouncement, adjournment | Both parties object to virtual mode and request physical |
| Both parties consent to virtual hearing | Matter involves sensitive/in-camera proceedings |
Note: The Tribunal has discretion. There is no automatic right to virtual hearing. The presiding member balances convenience against the interests of justice, case complexity, and both parties’ preferences.
Technical Requirements for GSTAT Virtual Hearings
- Internet: Minimum 5 Mbps stable broadband. Mobile hotspot is risky. Wired connection preferred. Have a backup connection (secondary Wi-Fi or mobile data).
- Device: Laptop or desktop with webcam and microphone. Tablets acceptable but not ideal for document sharing. Smartphones are strongly discouraged.
- Browser: Use the latest version of Chrome or Edge. Clear cache before the hearing. Enable pop-ups for the GSTAT portal.
- Audio/Video: External headset with microphone recommended for clarity. Camera must be on at all times when addressing the bench. Mute when not speaking.
- Documents: All documents must be uploaded on the portal before the hearing. Keep the paper book PDF open for screen sharing if the bench requests a specific page reference.
- Environment: Professional, quiet background. No interruptions. Avoid public spaces. Dress formally - the same dress code etiquette as a physical hearing applies.
- Backup plan: If the virtual connection fails, immediately call the Registrar’s office and request that the bench be informed. Switch to backup internet. If recovery is impossible, the bench may reschedule - but this may consume an adjournment.
What to Do If Your Connection Drops During the Hearing
Technical failure during a virtual hearing is the most common concern - and one of the most important to plan for.
Step 1: Do not panic. Switch to backup internet immediately (mobile hotspot or secondary Wi-Fi). Rejoin the virtual courtroom within 2-3 minutes if possible.
Step 2: If you cannot rejoin, call the Registrar’s office immediately. Provide your case number and explain the technical failure. The Registrar can inform the bench.
Step 3: The bench decides next steps. If the disconnection was brief and the hearing can resume, it continues. If the disconnection was prolonged, the bench may (a) proceed based on written submissions already filed, (b) reschedule the case to the next available date, or (c) count it as an adjournment if the party did not file written submissions.
Step 4: After the hearing, file a brief application on the portal recording the technical failure and requesting that the interruption not be treated as non-appearance.
Prevention: Always file comprehensive written submissions before the hearing. Even if your virtual connection fails entirely, your written arguments are on record and the bench can decide based on them. This is the single most important safeguard. Refer to our cause list guide for pre-hearing preparation.
Virtual Hearing Etiquette and Best Practices
- Address the bench as “Hon’ble Member” or “Hon’ble Bench” - same as physical hearing
- Camera ON at all times when speaking. Brief camera-off for technical reasons is acceptable with notification
- MUTE when not speaking. Unmute only when called upon or when it is your turn
- Do not read from a prepared text - argue the points. The bench can tell the difference
- When the bench asks a question, pause, acknowledge, and answer directly. Do not talk over the members
- Screen share documents only when the bench requests. Keep the paper book PDF ready and bookmarked
- Do not record the hearing. GSTAT proceedings are official and recording without permission is prohibited
- If a team member needs to assist, use a chat window - do not whisper on-camera or have off-screen conversations
Common Mistakes with Virtual Hearings at GSTAT
Mistake 1: Filing the virtual hearing request too late. Requests filed 1-2 days before the hearing are often denied. File 5-7 working days in advance. The bench needs time to arrange the virtual courtroom and notify parties.
Mistake 2: Not testing the connection before the hearing. Log in to the GSTAT virtual courtroom 15 minutes early on the hearing day. If you discover a technical issue at 10:30 AM when your case is at 10:35 AM, there is no recovery time.
Mistake 3: Treating virtual hearing as less formal. The bench notices everything - background, dress, body language, preparation level. A cluttered background or casual attire signals that you are not taking the proceeding seriously. Treat it with the same formality as a physical hearing.
Mistake 4: Not filing written submissions as backup. If your connection fails and you have no written submissions on record, the bench has nothing to work with. Your appeal may be decided adversely or adjourned - consuming your quota. Written submissions are insurance. File through our GSTAT appeal filing service.
Mistake 5: Assuming virtual hearing is automatically granted. It requires the presiding member’s approval. If denied, you must attend physically or seek adjournment (using your limited 3-adjournment quota). Always have a backup plan for physical attendance.
How Virtual Hearing Preserves Your Adjournment Quota
This is one of the most important strategic considerations. Under the 3-adjournment rule, each adjournment is precious. If the reason for seeking adjournment is travel difficulty (distant bench, overlapping hearing, health constraints), requesting virtual hearing is the superior alternative.
Virtual hearing lets you attend and argue your case from your office or home - no travel, no cost, no adjournment consumed. For representatives managing appeals across multiple benches (e.g., Mumbai, Delhi, and Kolkata on overlapping dates), virtual hearing at two benches + physical at one is a realistic strategy - but each virtual hearing needs separate approval.
Our adjournment guide explains the full 3-adjournment strategy. Virtual hearing is the key tool for extending your effective presence without depleting the quota.
How Virtual Hearings Connect with the GSTAT Content Cluster
Virtual hearing is one phase of the GSTAT appeal journey. Our blog cluster covers the complete lifecycle: cause list (scheduling), adjournments (deferrals), hearing walkthrough (full hearing process), powers (outcomes), and cross objection (counter-filing).
Key Takeaways
GSTAT operates in hybrid mode: physical hearings are the default, while virtual (electronic) hearings require prior approval under Rule 115(7) of the GSTAT Procedure Rules, 2025. The approval is granted by the bench presiding member, not automatically.
Request virtual hearing through the GSTAT portal by filing an IA in GSTAT FORM-01 at least 5-7 working days before the hearing date. Grounds include geographical distance, health, overlapping hearings, MSME travel constraints, and both-party consent.
Virtual hearing is the single best tool for preserving your 3-adjournment quota. Instead of seeking adjournment for travel-related issues, attend virtually and argue your case from any location.
Technical preparedness is non-negotiable: stable internet (5+ Mbps), laptop/desktop with camera and mic, backup connection, documents uploaded on portal, and 15-minute early login. Connection failure is not automatically an adjournment ground.
Always file written submissions before any virtual hearing. If your connection fails entirely, your written arguments remain on record - this is the most important safeguard against adverse outcomes.
Need Help with GSTAT Virtual and Physical Hearings?
Whether you need to coordinate virtual hearings across multiple benches, prepare compelling written submissions as backup, or manage the approval process for electronic mode, professional representation ensures your appeal is heard without procedural setbacks.
Explore our GSTAT representation for end-to-end hearing coordination - virtual and physical - across all 32 State Benches and the Principal Bench.
For queries, reach out at +91 945 945 6700 or WhatsApp us directly.
