https://www.taxtmi.com/forum/issue?id=119533 Opportunity of hearing under GST law is mandatory where an adverse decision is contemplated; the proviso limiting adjournments to three has been judicially interpreted to mean three adjournments resulting in four personal hearing dates. A show cause notice and a personal hearing are distinct opportunities; reminders are not a substitute for personal hearings. Failure to provide meaningful personal hearing opportunities violates principles of natural justice and has been set aside by courts. While courts may allow submission of crucial evidence in the interest of fairness, the adjudicating officer has no statutory power to grant more than three adjournments. en-us Mon, 20 Jan 2025 13:22:32 +0530 Tue, 26 Aug 2025 10:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119533 Opportunity of hearing under GST law is mandatory where an adverse decision is contemplated; the proviso limiting adjournments to three has been judicially interpreted to mean three adjournments resulting in four personal hearing dates. A show cause notice and a personal hearing are distinct opportunities; reminders are not a substitute for personal hearings. Failure to provide meaningful personal hearing opportunities violates principles of natural justice and has been set aside by courts. While courts may allow submission of crucial evidence in the interest of fairness, the adjudicating officer has no statutory power to grant more than three adjournments. Discussion-Forum GST Mon, 20 Jan 2025 13:22:32 +0530 https://www.taxtmi.com/forum/issue?id=119533