The Goods and Services Tax Appellate Tribunal (GSTAT), Pune Bench, has introduced a structured procedure for seeking adjournments in appeals and applications to ensure greater procedural discipline, minimise unnecessary delays and facilitate the timely disposal of GST disputes. The new guidelines have been issued through Circular No. 04/2026, dated October 21, 2026, bearing F. No. GSTAT-Pune/Circulars-Notices/10/2026/122, under the Ministry of Finance, Department of Revenue.
The Circular reiterates the provisions of Section 113(2) of the Central Goods and Services Tax Act, 2017, which empower the Appellate Tribunal to adjourn hearings where sufficient cause is established, subject to reasons being recorded in writing. However, the provision restricts the number of adjournments to a maximum of three for each party during the hearing of an appeal. The revised procedure is also aligned with the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025.
Under the new procedure, parties seeking adjournment in advance must upload their requests on the GSTAT Portal against the concerned appeal no later than 1:00 PM on the working day immediately preceding the scheduled hearing. An advance copy of the request must also be served on the opposite party or its authorised representative through e-mail or other appropriate means, and proof of such service must be uploaded along with the request.
The Circular further mandates that every advance adjournment request must clearly specify the appeal number, scheduled hearing date, name of the party and authorised representative, and the specific grounds for seeking postponement. Supporting documentary evidence, wherever applicable, must also be furnished. Applicants must additionally disclose the number and dates of adjournments previously granted, whether similar grounds were cited earlier, and, where possible, the date from which they would be prepared to proceed with the hearing.
In a significant move to discourage avoidable postponements, the Pune Bench has clarified that certain commonly cited reasons will ordinarily not constitute sufficient grounds for adjournment. These include the engagement of an authorised representative before another court or tribunal, a last-minute change of representative, non-availability of relevant documents or instructions, and failure to submit replies, rejoinders, written submissions or other documents within the prescribed timelines, including those specified under Circular No. 03/2026.
The Circular also clarifies that filing an adjournment request does not automatically result in postponement of the hearing. The matter will remain listed on the scheduled date unless the Bench expressly grants an adjournment. Ordinarily, requests must be presented before the Bench when the matter is called for hearing. However, where an advance request has been filed in accordance with the prescribed procedure, personal appearance solely for seeking adjournment will not be necessary, and the Bench may decide the request on the basis of the documents submitted.
The Tribunal has retained the authority to grant or reject adjournment requests after recording reasons in writing. Requests submitted beyond the prescribed deadline or without complying with the procedural requirements may be rejected, subject to the exception for unforeseen circumstances. The Bench may also impose appropriate conditions, including payment of costs to the opposite party, in accordance with Rules 47, 102 and 120 of the GSTAT (Procedure) Rules, 2025.
The Circular highlights the consequences of non-appearance when an adjournment has not been granted. In cases where the appellant fails to appear, the Tribunal may dismiss the appeal for default or proceed to hear and decide the matter on merits under Rule 42. Similarly, where the respondent remains absent, the Tribunal may hear and decide the appeal ex parte under Rule 43. No further adjournment can be granted to a party that has already received three adjournments during the hearing of an appeal.
Recognising the possibility of genuine emergencies, the new framework provides flexibility where the reasons for seeking adjournment arise after the prescribed deadline and could not reasonably have been foreseen. In such circumstances, an authorised representative may present the request during the hearing or upload it on the GSTAT Portal before commencement of the hearing, with an advance copy provided to the opposite party.
The Circular has been issued following observations that adjournment requests were frequently being submitted through letters or e-mails to the Registry at the last moment, sometimes without adequate justification or prior communication to the opposite party. Such practices were found to disrupt hearing schedules, inconvenience parties prepared to argue their cases and delay the disposal of pending appeals.
The revised procedure will apply to all appeals and applications listed for hearing before the GSTAT Pune Bench on or after 28 October 2026, being the seventh day from the issuance of the Circular. Taxpayers, tax professionals and authorised representatives are therefore expected to ensure compliance with the prescribed filing timelines, disclosure requirements and hearing procedures.
The measures are aimed at strengthening procedural accountability, promoting efficient case management and reducing avoidable delays in GST appellate proceedings, while preserving the Tribunal’s discretion to consider genuine circumstances warranting adjournment.
The Circular can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/10/Circular-No.-4-2026.pdf
