The Commercial Tax Department, Government of Madhya Pradesh, has issued Instructions dated April 23, 2026 mandating that personal hearings in appeal and tax assessment cases shall be conducted through virtual mode across various tax laws administered by the State. This step aims to enhance transparency, efficiency, and ease of compliance for taxpayers.
The decision follows the earlier issuance of a Standard Operating Procedure (SOP) for virtual personal hearings under the Madhya Pradesh Goods and Services Tax (GST) Act, 2017. The present order extend the applicability of virtual hearings to proceedings under multiple other Acts administered by the department.
Accordingly, all appeal authorities and assessing officers have been directed to ensure that personal hearings in cases arising under the following Acts are conducted through virtual mode:
- Madhya Pradesh VAT Act, 2002
- Central Sales Tax Act, 1956
- Entry Tax Act, 1976 (repealed)
- Madhya Pradesh Luxury, Entertainment, Amusement and Advertisement Tax Act, 2011 (repealed)
- Madhya Pradesh Profession Tax Act, 1995
- Madhya Pradesh Motor Spirit Cess Act, 2018
- Madhya Pradesh High Speed Diesel Cess Act, 2018
The department has clarified that the SOP already prescribed for virtual personal hearings under GST shall apply mutatis mutandis (with necessary modifications) to proceedings under the above-mentioned Acts. This ensures uniformity in procedure and consistency in implementation across different tax regimes.
The move is expected to significantly reduce the need for physical presence, improve administrative efficiency, and facilitate quicker disposal of cases, while ensuring adherence to principles of natural justice.
All concerned officers have been instructed to strictly comply with these directions and ensure seamless implementation of virtual hearing mechanisms in all applicable cases.
The Instructions can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/04/MP-Govt-Issued-instructions-on-Virtual-Personal-Hearing-Made-Mandatory.pdf
