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Del. HC: Proper Officer Empowered to Grant Upto 3 Adjournments if Sufficient Cause Shown - (30 Apr 2024)

GOODS AND SERVICES TAX

Del. HC has held that Section 75(5) of the Goods and Service Tax Act, 2017 empowers the proper officer to grant upto three adjournments if sufficient cause is shown. It would be dependent on facts of each case whether sufficient cause has been shown or not for exercise of the discretion to adjourn.

Tags : DELHI HIGH COURT   SECTION 75(5) OF GST ACT   SUFFICIENT CAUSE  

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