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    <description>Orders passed under GST assessment and appeal were set aside because the hearing notice was not effectively made available and the petitioners were denied a real opportunity to be heard. The absence of an effective hearing was treated as a breach of natural justice, and the availability of an appellate remedy did not cure that defect. The impugned orders were quashed, and the matter was remanded to the assessing authority for fresh adjudication after affording a proper opportunity of hearing.</description>
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