SC upholds maximum of three adjournments may be granted but does not mandate granting all three

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, b...