The petitioner has challenged the demand notice dated 24.12.2019 in Form GST DRC – 07.

2. It is submitted that the impugned order has been passed without uploading the order as is required under the provisions of the Tamil Nadu Goods and Services Act, 2017 read with Tamil Nadu Goods and Services Rules, 2017.

3. Opposing the prayer, the learned Additional Government Pleader submits that the petitioner has indeed been served with the order dated 18.12.2019 bearing reference GSTIN:33AABPH3047F1ZB/2017-2018 and the order has been passed after considering the above aspects and that the order preceded several reminders to the petitioner and directly sent to the petitioner’s designated E.Mail ID. Therefore, it is submitted that the writ petition is devoid of merits.

4. The learned counsel for the petitioner by way of rejoinder submits that the copy of the order dated 18.12.2019 produced before this Court makes it clear that the petitioner has not replied to the notice when indeed one of the reply dated 27.05.2019 has been duly acknowledged by the respondent. Hence it is submitted that there is no merits in terms of the above submission of the learned counsel for the respondent.

5. Heard the learned counsel for the petitioner and the Additional Government Pleader for the respondents. I have perused the order.

6. There is no merits in the submission of the counsel of the petitioner that the petitioner has not been issued with the hearing notice. Be that as it may, the petitioner has an alternate remedy before the Appellate Commissioner under Section 107 of the Tamil Nadu Goods and Services Act, 2017.

7. Considering the same, I am inclined to dismiss this writ petition. The petitioner is at liberty to file an appeal before the Appellate Commissioner under Section 107 of Tamil Nadu Goods and Services Act, 2017 within a period of thirty days from the date of receipt of a copy of this order.

8. In case, that such appeal is filed by the petitioner within such time, the Appellate Commissioner shall pass appropriate orders on merits and in accordance with law preferably within a period of three months from the date of receipt of a copy of this order after giving an opportunity of personal hearing to the petitioner. The Appellate Commissioner may dispense with the receipt of a certified copy of the order dated 18.12.2019.

9. This writ petition stands disposed of in terms of the above observations. No costs. Consequently, the connected Miscellaneous Petitions are closed.