Held - Section 75 (5) of the Act stipulates that, if sufficient cause is shown, the proper officer shall adjourn the hearing, however, not more tha.....

Held - Rules of natural justice ensure fairness in proceedings. Once the authority had fixed the matter for hearing on 06.11.2023 it was incumbent .....

Held - The documents on record disclose that the intimation in Form GST-DRC-01A was issued on 27.09.2023 and that, even without wait.....