In appeal by the Petitioner before the Tribunal, a request for adjournment on medical ground was sought by the petitioner but the same was rejected, as the medical certificate had not been attached. The said order of Tribunal was challenged in writ before the High Court. The Hon’ble Court that while seeking adjournment, on medical ground that medical certificates were not expected to be produced. It was the statement made by the counsel, which was expected to be accepted unless the circumstances were brought to the notice of the court or the Tribunal to decline the request for adjournment sought on medical ground. As no reason could be found to decline the request for adjournment by the counsel for the petitioner the Tribunal was not justified in not accepting the request for adjournment for the reason that the medical certificate was not attached.
Megh Raj Bansal v. CE&SAT (2012) 13 GSTR 75 (P&H)(HC)
Finance Act ,1994
S.73: Appelate Tribunal – Adjournment – Medical certificate not necessary while seeking adjournment on medical ground-Order of Appellate Tribunal is set aside .