GST
Hearing before the Appellate Authority
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Facts
The Appellate Authority gives a hearing and can grant adjournments for sufficient cause. Sec 107(9) limits adjournments to three times for a party during the hearing.
Provisions and law
- Sec 107(8), CGST Act 2017Appellate Authority gives an opportunity of being heard
- Sec 107(9), CGST Act 2017Adjournment may be granted for sufficient cause but not more than three times to a party
Analysis
Hearings are often online or in person. Prepare a short written synopsis and a paper book of key documents. Example: in a Rs 12 lakh ITC case, a 3-page synopsis listing the supplier's filing status and case law helps the authority decide. Do not use up all adjournments, as the authority can decide on the record.
Conclusion
- Note the hearing date and mode
- Prepare a synopsis and paper book
- Appear yourself or authorise a CA or advocate
- Seek adjournment only with a real reason
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