Delhi HC Clarifies Adjournment Rule Under GST in Tata Play Case: Maximum 3 Adjournments Allowed But Not Mandatory

The Delhi High Court has clarified the adjournment rule under GST in the Tata Play case, stating that while a maximum of three adjournments are allowed, they are "not mandatory." The court found that the GST officer had not violated the principles of natural justice by refusing a fourth adjournment, as the company had been given sufficient opportunities to be heard. This ruling emphasizes that taxpayers must be diligent and that procedural rules, while important, should not be misused to delay the adjudication process.