GST S. 75(5) Provides for Maximum Three Adjournments, Not Necessarily Three Hearings: Delhi HC in Fraudulent ITC Case

The Delhi High Court clarified that the provision for maximum three adjournments in GST proceedings refers to substantive adjournments, not merely three hearing dates. The court rejected a taxpayer's argument that they were entitled to three separate hearing opportunities regardless of how many adjournments were sought in each hearing. This judgment brings much-needed clarity to the interpretation of adjournment provisions in GST law and prevents misuse of procedural rights to delay proceedings, especially in cases involving fraudulent input tax credit claims. The ruling emphasizes that courts and quasi-judicial authorities must balance the right to fair hearing with the need for timely disposal of cases. This precedent will help streamline GST adjudication processes and prevent unnecessary delays caused by frequent adjournment requests.