GST Dept Expected To Empathetically Consider Assessees' Requests To Adjourn Personal Hearing On Medical Grounds: Delhi High Court

Delhi High Court directed GST authorities to consider adjournment requests sympathetically when assessees cite genuine medical grounds. The judgment came while quashing an ex parte order passed when the petitioner couldn't attend due to hospitalization. The court emphasized that principles of natural justice demand accommodating legitimate health concerns, though noting such adjournments shouldn't become tactics to delay proceedings indefinitely. This humanizes tax administration while maintaining procedural discipline.