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MADHUSUDAN BANIK vs. STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ

Pet. Counsel

Arup Dasgupta

B. Sengupta

Res. Counsel

A. Ray

T. M. Siddiqui

S. Shaw

Petitioner / Applicant	MADHUSUDAN BANIK
Respondent	STATE OF WEST BENGAL & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Feb 10, 2025
Order No.	WPA 30434 of 2024
Citation	2025(2) TAXREPLY 12558
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ORDER
ORDER Learned counsel 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 of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing. Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.” Learned counsel further submits that Section 107 Sub-section 12 categorically states that “The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decisions.” Ac....