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When is "three" not a promise but a hard stop? In GST adjudication, the Supreme Court has clarified that the maximum of three adjournments in Section 75(5) of the CGST Act is a cap, not a guaranteed quota every assessee can demand. In M/s MHJ Metaltechs Pvt. Ltd. v. CGST, Delhi South [2025(05)LCX0124], the Court dismissed the assessee’s Special Leave Petition (SLP), endorsing the Delhi High Court’s view....... Read More