Tale of three adjournments

Anuradha. P.M – [2021] 131 taxmann.com 302 (Article)

There are various circumstances due to which the assessee may seek an adjournment for making an oral representation of their submissions before the Adjudicating Authority. Similar to the provisions under the erstwhile laws, the limit of three adjournments before passing of an order continues under the GST regime until the stage of Appellate Tribunal.

In this article, the author has discussed the importance of adjournments and the necessity for the adjudicating authority to take a liberal interpretation while interpreting the relevant provision under GST Law.

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