GST proceedings : How many Adjournment can be taken ?

By | November 3, 2017
(Last Updated On: November 3, 2017)

How many times adjournments can be sought by the person chargeable with tax during the proceedings?

The proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing:

Provided that no such adjournment shall be granted for more than three times to a person during the proceedings. [ Section 75(5) of CGST Act ]

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