1.0Taxmann Bloghttps://www.taxmann.com/postrich600338<blockquote class="wp-embedded-content" data-secret="vwYzLJTRFx"><a href="https://www.taxmann.com/post/blog/tale-of-three-adjournments/">Tale of three adjournments</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.taxmann.com/post/blog/tale-of-three-adjournments/embed#?secret=vwYzLJTRFx" width="600" height="338" title="“Tale of three adjournments” — Taxmann Blog" data-secret="vwYzLJTRFx" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); </script> https://www.taxmann.com/post/wp-content/uploads/2021/10/BlogBanner_Pushpinder22.jpg768450There 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.