1. Title of the Document
| Document Title | Circular No. 04/2026 – Procedure for seeking adjournment of hearings in appeals and applications listed before the Pune Bench |
| Document Number | Circular No. 04/2026 (F.No. GSTAT-Pune/Circulars-Notices/10/2026/122) |
| Issuing Authority | Goods and Services Tax Appellate Tribunal (GSTAT), Pune Bench – issued by the Joint Registrar with the approval of the Hon’ble Members of the Pune Bench |
| Date of Document | 21 October 2026 |
| Relevant Provisions | Section 113(2) of the CGST Act, 2017; Rules 16, 42, 43, 47, 102 and 120 of the GSTAT (Procedure) Rules, 2025; Circular No. 03/2026 of the Pune Bench |
2. Summary of the Document
The Goods and Services Tax Appellate Tribunal, Pune Bench, has issued Circular No. 04/2026 dated 21 October 2026, prescribing the procedure for seeking adjournment of hearings in all appeals and applications listed before it. It is issued with the approval of the Hon’ble Members of the Pune Bench as guidance for parties and their authorised representatives.
The Circular recalls that section 113(2) of the CGST Act, 2017 allows adjournment on sufficient cause, for reasons recorded in writing, but not more than three times to a party during the hearing of the appeal. It also refers to rules 16, 42, 43 and 47 of the GSTAT (Procedure) Rules, 2025. The Bench has noticed requests sent by letter or e-mail to the Registry, often on the eve or morning of the hearing, without specific reasons, without informing the opposite party and without any representative appearing, disrupting the cause list and delaying disposal.
Ordinarily, an adjournment must be sought from the Bench when the matter is called out. A request, however made, does not entitle the party to an adjournment, and the matter remains listed until the Bench grants it. An advance request must be uploaded on the GSTAT Portal against the appeal not later than 1:00 p.m. on the working day immediately preceding the hearing, with an advance copy served on the opposite party and proof of service uploaded. In that case, appearance is not necessary and the Bench may decide the request on the papers.
The request must state the appeal number, hearing date and names; the specific reason, supported by documents such as a medical certificate where possible; the adjournments already granted, with dates and grounds; and the date of readiness, where possible. Ordinarily insufficient grounds are engagement before another forum, a late change of representative, non-availability of papers or instructions, and non-filing of a reply, rejoinder or submissions within time under the Rules, the Bench’s directions or Circular No. 03/2026.
The Bench may grant or refuse adjournment for recorded reasons, may refuse late or non-compliant requests unless the reason arose after the cut-off, and may impose costs under rules 47, 102 and 120. If adjournment is refused and the appellant is absent, the appeal may be dismissed for default or decided on merits under rule 42; if the respondent is absent, it may be decided ex parte under rule 43. No adjournment can be granted to a party who has already had three. For an unforeseeable reason arising after the cut-off, the request may be made at the hearing or uploaded before it begins. The Circular applies to matters listed on or after the seventh day from 21 October 2026.
Legal Takeaway: The Circular operationalises section 113(2) and rules 16, 42, 43 and 47, and complements Circular No. 03/2026. Practitioners should file well-documented advance requests before the cut-off, serve the opposite party, guard the three-adjournment ceiling, and be ready to appear on the date fixed, since a pending request gives no protection.
3. Tabular Summary
| S. No. | Para | Aspect | Requirement / Direction | Time Limit | Applicable To | Consequence / Bench’s Power | Legal Basis |
|---|---|---|---|---|---|---|---|
| 1 | 4(i)–(ii) | Default mode | Adjournment to be sought from the Bench when the matter is called out; party, its authorised representative or another authorised representative to appear. | On the date of hearing | All parties in appeals and applications before the Pune Bench | A request does not by itself entitle a party to adjournment; matter stays listed until the Bench grants it. | Rule 16; section 113(2) |
| 2 | 5 | Advance request | Upload request on GSTAT Portal against the appeal; serve advance copy on opposite party and upload proof of service. | Not later than 1:00 p.m. on the working day immediately preceding the hearing | Party seeking adjournment before the date of hearing | Appearance not necessary; Bench may decide on the papers. | Para 4(i) proviso; para 5 |
| 3 | 6 | Contents of request | State appeal number, hearing date, names; specific reason with documents; adjournments already granted with dates and grounds; date of readiness where possible. | Along with the advance request | Party seeking adjournment in advance | A request not made in accordance with paragraphs 5 and 6 may be refused. | Paras 6 and 8(a) |
| 4 | 7 | Grounds ordinarily insufficient | Engagement before another forum; late change of representative; non-availability of papers or instructions; non-filing of reply, rejoinder or submissions in time. | Ordinarily | All parties and authorised representatives | Not ordinarily treated as sufficient cause for adjournment. | Section 113(2); Circular No. 03/2026 |
| 5 | 8(a) | Late or non-compliant request | Request made after the cut-off or not per paragraphs 5 and 6. | After 1:00 p.m. on the preceding working day | Party seeking adjournment | Bench may refuse, unless the reason arose after that time. | Paras 5, 6 and 8(a) |
| 6 | 8(b) | Terms and costs | Adjournment may be granted on terms the Bench deems fit. | At the time of grant | Party granted adjournment | May include payment of costs to the opposite party. | Rules 47, 102 and 120 |
| 7 | 8(c) | Non-appearance after refusal | Where adjournment is refused and the party does not appear. | On the date of hearing | Appellant / respondent | Appellant absent: dismissal for default or decision on merits; respondent absent: ex parte decision. | Rules 42 and 43 |
| 8 | 8 (last sub-para) | Three-adjournment ceiling | No adjournment to a party already granted three adjournments during the hearing of the appeal. | During the hearing of the appeal | Every party to an appeal | Adjournment cannot be granted. | Proviso to section 113(2) |
| 9 | 9 | Exception | Where the reason arose after the cut-off and could not have been foreseen, request may be made at the hearing by any authorised representative or uploaded before the hearing begins, with advance copy to opposite party. | Before commencement of hearing / at hearing | Party affected by an unforeseen event | Paragraphs 5 and 8(a) do not apply. | Para 9 |
| 10 | 10 | Applicability | Circular applies to matters listed for hearing on or after the seventh day from the date of issue. | Seventh day from 21 October 2026 | All matters before the Pune Bench | Prospective application. | Para 10 |
Download the Document: GSTAT Pune Bench Circular No. 04/2026 dated 21 October 2026
Disclaimer: Prepared by Team GSTIndiaguide.com. This summary is for information and does not constitute legal advice. Refer to original notification, judgement, circular or other documents for reference.
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