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2022 (6) TMI 274 - HC - GSTValidity of SCN issued - whether show cause notice ought to have been issued in FORM GST DRC-01 electronically, as per Rules 100(2) and 142(1)(a) of the Central Goods and Services Tax (CGST) Rules, 2017? - HELD THAT:- It is to be noted that the petitioner is in default in filing GSTR-3 return for the month of February and March 2018, though for the corresponding period, the petitioner appears to have been filed GSTR-1&2 indicating the outward supply and purchases. The petitioner was issued with a notice, but the petitioner failed to respond. Thus, the impugned order has been passed. The petitioner has squandered the alternative appellate remedy by letting the limitation to expire. Now this Writ Petition has been filed to get over the limitation and pre-deposit. This Writ Petition is disposed off with liberty by giving liberty to the petitioner to file a statutory appeal before the Appellate Commissioner within a period of thirty days from the date of receipt of a copy of this order on making mandatory pre-deposit. The Appellate Commissioner shall entertain the appeal on merits without reference to the limitation and dispose the same in accordance with law.
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