Section 75(5) CGST Act Allows Maximum 3 Adjournments, Not Minimum 3 Hearings: Delhi HC

SS Enterprises Vs Office of The Commissioner Central Tax Delhi West And Anr (Delhi High Court) 

Delhi High Court has clarified the interpretation of Section 75(5) of the Central Goods and Service Tax (CGST) Act, 2017, ruling that the provision allows for a maximum of three adjournments in proceedings, rather than guaranteeing a minimum of three personal hearings. This decision came in the case of SS Enterprises Vs Office of The Commissioner Central Tax Delhi West And Anr, where the petitioner challenged a penalty order related to alleged fraudulent Input Tax Credit

Please become a Premium member. If you are already a Premium member, login here to access the full content.