Section 75(3) Limitation Period for GST Order Not applies in case of Repeated Adjournments

Exide Industries Limited Vs Assistant Commissioner (Delhi High Court) Delhi HC order period of limitation for passing the Order-in-Original in terms of Section 75(3) of CGST act, 2017, shall not apply in the case of repeated adjournments The Court has perused the repeated personal hearing notices which have been issued. Clearly, there has been a laxity by the Petitioner. However, the Respondent No. 1 also could have put the Petitioner to terms and not have passed a detailed order raising a substantial demand running into more than Rs.12 crores including the recovery of ineligible ITC and penal...