Section 75(5) of CGST Act doesn’t mandate providing mandatory three adjournments

Tata Play Ltd Vs Sales Tax Officer Class II/Avato (Delhi High Court) Delhi High Court held that provisions of section 75(5) of the CGST Act cannot be interpreted in a manner that there has to mandatorily be a minimum of three adjournments afforded to every person. Accordingly, writ dismissed as not entertained. Facts- The present petition has been filed by the Petitioner- Tata Play Ltd. under Article 226 of the Constitution of India, challenging the Show Cause Notice dated 30thNovember, 2024 issued by the Respondent- Sales Tax Officer Class II/ AVATO, Department of Trade and Taxes Office, New ...