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    <description>An order passed under the GST regime was held non est because the petitioner was not afforded an effective opportunity of hearing, amounting to violation of natural justice. The consequential appellate order, which dismissed the appeal as time-barred, also could not survive once the order was invalid. The HC quashed both orders and directed the authorities to grant a fresh hearing and then pass a new order in accordance with law.</description>
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      <description>An order passed under the GST regime was held non est because the petitioner was not afforded an effective opportunity of hearing, amounting to violation of natural justice. The consequential appellate order, which dismissed the appeal as time-barred, also could not survive once the order was invalid. The HC quashed both orders and directed the authorities to grant a fresh hearing and then pass a new order in accordance with law.</description>
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