Personal Hearing In GST Cases: Supreme Court Dismisses SLP, Clarifies Section Does Not Mandate Three Adjournments

The Supreme Court clarified that GST law does not mandate granting three adjournments in personal hearing cases, dismissing an SLP challenging lower court orders. The article underscores judicial interpretation of procedural fairness under GST law. It highlights the balance between taxpayer rights and administrative efficiency. This clarification will shape how adjudicating authorities conduct hearings, aiming to streamline GST litigation without diluting principles of natural justice.