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The Delhi High Court has held that, as per Section 75(5) of the GST Act, if sufficient cause is shown, the proper officer shall adjourn the hearing; however, not more than three adjournments may be. ....
The Delhi High Court has held that the proper officer has to consider the reply on merits and then form an opinion.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that. ....
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