Section 75(5) of CGST Act Does Not Mandate Three Hearings, Only Adjournments

SS Enterprises Vs Office of the Commissioner Central Tax Delhi West and Anr. (Delhi High Court)

Delhi High Court has ruled that SS Enterprises, a firm facing a penalty of over Rs. 36 lakh under the Goods and Services Tax (GST) regime, must pursue its challenge through the statutory appellate mechanism rather than a writ petition. The court’s order also provided clarity on the interpretation of Section 75(5) of the Central Goods and Service Tax (CGST) Act, 2017, stating that the provision limits the maximum number of adjournments for a hearing to three times and does not manda

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