\n| Fourth<\/td>\n | Not Permissible<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n- Exceptional Situations: The circular recognizes that emergencies may arise after the 1:00 PM cut-off. Examples: Sudden illness, medical emergency, accident, family bereavement, and Natural disaster. In such cases, a request may be filed after the deadline.<\/li>\n
- The request may be uploaded before the hearing starts, and an advance copy should still be provided to the opposite party. The circular applies to all matters listed for hearing: On or after the 7th day from 21 October 2026. That is, effectively from 28 October 2026 onwards.<\/li>\n<\/ul>\n
\n- Bench May Impose Costs: If adjournment is granted, the Bench may direct payment of costs to the opposite party. Example: If repeated adjournments cause unnecessary expense to the department or taxpayer, costs may be imposed as a condition for granting adjournment.<\/li>\n<\/ul>\n
<\/span>Key Benefits of the New Framework: <\/strong><\/span><\/span><\/h3>\nThe revised procedure is expected to improve discipline in litigation proceedings. Reduce last-minute hearing disruptions, Encourage timely preparation of cases, Ensure faster disposal of GST appeals and Enhance overall efficiency of the GSTAT system<\/p>\n <\/span>Practical Takeaway for Procedure for Seeking Adjournment of Hearings<\/strong><\/span><\/span><\/h3>\n\n- Businesses, tax consultants, Chartered Accountants, and advocates handling GST disputes should maintain complete documentation and plan hearings well in advance. As adjournments are no longer viewed as routine procedural requests, parties should be prepared to substantiate any request with genuine and documented reasons.<\/li>\n
- File adjournment requests through the Goods and Services Tax Appellate Tribunal Portal only. Upload requests before 1:00 PM of the previous working day. Serve a copy on the opposite party and retain proof. Mention specific reasons with documentary evidence. Do not rely on grounds like “counsel busy elsewhere” or “papers not ready”. Track the number of adjournments already availed. Remember that adjournment is a discretion of the Bench, not a right.<\/li>\n
- For GST litigants and professionals, this circular signals a stricter approach toward adjournments and emphasizes timely preparation and efficient disposal of appeals before the Goods and Services Tax Appellate Tribunal.<\/li>\n<\/ul>\n
<\/span>Conclusion<\/strong><\/span><\/span><\/h3>\nThe GSTAT’s streamlined adjournment framework marks a significant step towards efficient and time-bound GST dispute resolution. Taxpayers should carefully adhere to the prescribed procedure and avoid relying on routine or avoidable grounds for adjournment. Proper preparation and timely compliance will play a crucial role in ensuring a smooth appellate process before the Tribunal.<\/p>\n","protected":false},"excerpt":{"rendered":" GSTAT Pune Bench Circular No. 04\/2026 – Procedure for Seeking Adjournment of Hearings Goods and Services Tax Appellate Tribunal, Pune Bench, has issued detailed guidelines regarding the procedure for seeking adjournments in GST appeal matters. The objective is to ensure timely disposal of appeals, discourage unnecessary delays, and bring consistency in hearing management. The Goods …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[933],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/11401"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=11401"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/11401\/revisions"}],"predecessor-version":[{"id":11408,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/11401\/revisions\/11408"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=11401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=11401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=11401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}} |
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