GST Section 75(5) allows upto 3 adjournments if Sufficient Cause Shown: Delhi HC

Sun & Sand Industries Africa Pvt Ltd Vs Sales Tax Officer Class-II/Avato Department of Trade And Taxes (Delhi High Court) The case involves Sun & Sand Industries Africa Pvt Ltd challenging an order dated 19.12.2023 passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act) by which a demand of Rs.15,19,68,460.00/- was proposed against the petitioner. The petitioner sought additional time to furnish a detailed reply and for a personal hearing but the impugned order did not consider this request. The impugned order proceeded ex-parte due to the petitioner’s ...