https://www.taxtmi.com/article/detailed?id=12473 Adjournments for Show Cause Notice proceedings must be kept distinct from adjournments in other GST proceedings and are governed by the requirement that the proper officer record written reasons and grant adjournments only for sufficient cause, not exceeding three grants to a person during a proceeding. The court determined the adjournment for an assessment proceeding could not be clubbed with the SCN process, quashed the tax recovery communication issued without a distinct SCN hearing, and directed filing of a response and scheduling of a personal hearing. en-us Fri, 29 Mar 2024 07:48:57 +0530 Fri, 29 Mar 2024 07:48:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12473 Adjournments for Show Cause Notice proceedings must be kept distinct from adjournments in other GST proceedings and are governed by the requirement that the proper officer record written reasons and grant adjournments only for sufficient cause, not exceeding three grants to a person during a proceeding. The court determined the adjournment for an assessment proceeding could not be clubbed with the SCN process, quashed the tax recovery communication issued without a distinct SCN hearing, and directed filing of a response and scheduling of a personal hearing. Articles Goods and Services Tax - GST Fri, 29 Mar 2024 07:48:57 +0530 https://www.taxtmi.com/article/detailed?id=12473