Delhi HC says Unconsidered Adjournment Request Vitiates GST Adjudication

The Delhi High Court set aside an adjudication order after finding that the department had ignored the taxpayer's request for an extension to produce additional documents. The Court held that the availability of an appellate remedy does not bar writ jurisdiction where principles of natural justice have been violated. The matter was remanded for fresh adjudication from the stage at which the request for extension was made.