Gujarat High Court Holds Ex-Parte GST Refund Order Invalid for Failure to Grant Statutory Adjournment Under Section 75(5)
The Gujarat High Court has quashed an ex-parte order rejecting a GST refund application, holding that authorities must consider requests for adjournment in accordance with Section 75(5) of the GST Act. The Court emphasized that an order passed without granting a hearing, where statutory adjournments have not been exhausted, is unsustainable in law.
