2025 (3) TMI 55

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..... nsel appearing for the petitioner relied on Sub-Section 9 of Section 107 of the GST Act, 2017 and submits that the Appellate authority must grant three (03) adjournments and give proper opportunity of hearing and relies on Section 107 of the GST Act. Section 107(9) of the ST Act is reproduced hereinbelow:- "Section 107 (9) The Appellate Authority may, if sufficient cause is shown at any stage o .....

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..... appearing for the respondent authorities submits that three opportunities as prescribed under the statute has been granted to the petitioner and all the grounds has been considered by the appellate authority and is reflected from the order dated 22nd November, 2024. Heard learned counsel for the parties. Upon perusal of the said order, it is evident that the appellate authority has strictly adhe .....

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