Del. HC: Proper Officer Empowered to Grant Upto 3 Adjournments if Sufficient Cause Shown - 30.04.2024

Del. HC has held that Section 75(5) of the Goods and Service Tax Act, 2017 empowers the proper officer to grant upto three adjournments if sufficient cause is shown. It would be dependent on facts of each case whether sufficient cause has been shown or not for exercise of the discretion to adjourn.

Tags : Delhi High Court Section 75(5) of GST Act Sufficient Cause

Share :