2025 (6) TMI 989

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Learned Counsel For the Respondents : Ms. Pooja Banga, learned Brief Holder for the State JUDGMENT: (per Hon'ble The Chief Justice Sri G. Narendar) Heard the learned counsel for the petitioner and learned State Counsel. 2) The case in a nutshell is that the petitioner was visited with a show cause notice dated 18.06.2024 issued by the 2nd respondent in form GST ASMT-10 seeking the details an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....after the submission of their reply. The request for adjournment was premised on the basis of the petitioner attempting to collate information pertaining to 2021. 4) In our opinion, the approach of the Revenue Authority in fixing the personal hearing date before the last date for submission of reply is akin to putting the cart before the horse. The submissions to be made during the personal heari....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed in writing: Provided that no such adjournment shall be granted for more than three times to a person during the proceedings." 6) The scheme of the Act enables the assessee to seek for adjournment not in excess of three times and it is pertinent to note that sub-section 5 succeeds sub-section 4, which enables the assessee to seek for a personal hearing. Section 75 relates to the procedural as....