MHJ Metaltechs Pvt. Ltd. Vs Central Goods and Services Tax (Supreme Court of India)
Summary: The Supreme Court of India in MHJ Metaltechs Pvt. Ltd. v. Central Goods and Services Tax, Delhi [SLP (Civil) Diary No. 33710/2025, order dated September 8, 2025] upheld that the limitation of three adjournments under Section 75(5) of the Central Goods and Services Tax (CGST) Act, 2017, is mandatory but does not create a right to demand all three adjournments. The Court further held that denial of adjournments beyond the statutory limit and the supply of illegible documents during proceedings do not, by themselves, amount to a violation of natural justice. The Bench declined to exercise its discretionary jurisdiction under Article 136 of the Constitution since the petitioner had an adequate statutory appellate remedy under the GST law.
The case originated when MHJ Metaltechs Pvt. Ltd. was alleged to have fraudulently availed Input Tax Credit (ITC) of ₹7.08 crores, forming part of a wider GST fraud of ₹155 crores. During adjudication by the Central GST authorities in Delhi, the petitioner sought multiple adjournments and alleged that the documents provided were illegible. The adjudicating authority limited adjournments to three in compliance with Section 75(5) of the CGST Act and proceeded to pass an adverse order. The petitioner challenged this before the Delhi High Court through W.P.(C) 5771/2025, arguing violation of natural justice.
