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<h1>GST Appellate Tribunal Empowered to Flexibly Manage and Adjourn Appeal Hearings Based on Procedural Considerations</h1> The statutory provision outlines the Appellate Tribunal's discretionary power to adjourn appeal hearings at any stage of proceedings. The tribunal may grant an adjournment on terms it considers appropriate, providing flexibility in managing appeal processes within the Goods and Services Tax appellate system.