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    <description>The SC found the appellate authority&#039;s order invalid due to procedural violations. The order was passed without notice to the petitioner on 20.01.2022, violating natural justice principles. The authority failed to provide a reasoned order as mandated by CGST Act, Section 107(12). The HC quashed the order and directed the appellate authority to rehear the appeal within three months, ensuring proper notice and reasoned adjudication.</description>
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      <description>The SC found the appellate authority&#039;s order invalid due to procedural violations. The order was passed without notice to the petitioner on 20.01.2022, violating natural justice principles. The authority failed to provide a reasoned order as mandated by CGST Act, Section 107(12). The HC quashed the order and directed the appellate authority to rehear the appeal within three months, ensuring proper notice and reasoned adjudication.</description>
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