2025 (3) TMI 55

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..... atural justice by providing the petitioner with opportunity of hearing, as mandated under Section 107(9). This Court finds that the procedural requirements laid down in the said provision have been duly complied with before passing the impugned order. Moreover, this Court notes that all the grounds raised by the petitioner, have been thoroughly examined and considered by the appellate authority w .....

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..... nt 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 t .....

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..... late authority has strictly adhered to the principles of natural justice by providing the petitioner with opportunity of hearing, as mandated under Section 107(9). This Court finds that the procedural requirements laid down in the said provision have been duly complied with before passing the impugned order. Moreover, this Court notes that all the grounds raised by the petitioner, as enumerated o .....

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