GST, SC Judgement Dated 08/10/2025 – Upholds maximum of three adjournments may be granted but does not mandate granting all three

Case of MHJ Metaltechs Pvt Ltd vs CGST,  SC  Judgement Dated 8th October 2025. The apex court held that limitation on adjournments under Section 75(5) of the CGST Act is mandatory in allowing a maximum of three adjournments, without guaranteeing that all such adjournments must be granted. It further held that denial of adjournments beyond statutory limits and supply of illegible documents to the assessee do not violate principles of natural justice in GST adjudication proceedings.

(Link: SC Judgement Dated 08/10/2025)

Leave a Comment

Your email address will not be published. Required fields are marked *

Scroll to Top