Section 56(1) in Gujarat Value Added Tax Rules, 2006
(1)(a)If the appellate or revising authority does not summarily reject the appeal or the application for revision, it shall fix the date for hearing. The date so fixed shall not be earlier than ten days from the date on which intimation thereof is given to the appellant or the applicant or to his agent or to legal practitioner engaged by the appellant or the applicant:Provided that the date earlier than aforesaid may be fixed for hearing if the appellant or the applicant or his agent or the legal practitioner engaged by him agrees thereto in writing, with the concurrence of the other side, if any.(b)The authority aforesaid may for sufficient reasons to be recorded in writing, adjourn at any stage the hearing of an appeal or application for revision to a different time on the same day or to any other day.
