The petitioner has challenged the impugned order, dated 27.01.2021 and 29.01.2021 in W.P(MD).Nos.5274 and 5275 of 2022 and W.P.(MD).No. 5276 of 2022 respectively, only on the ground that the notice was issued in GST DRC-01 instead the notice has been issued manually. The learned counsel for the petitioner therefore submits that the writ petition is liable to be allowed.

2. Opposing the prayer, the learned Additional Government Pleader for the respondent placed reliance on the decision of this Court in W.P.(MD).No. 4083 of 2022, vide order dated 07.03.2022, wherein, the writ petition was dismissed with the liberty to the petitioner to file a statutory appeal before the Deputy Commissioner (Goods and Services Tax Appeals). The learned counsel for the respondent further submits that the petitioner has filed this writ petition long after the impugned order was passed on 27.01.2021 and 29.01.2021 in W.P(MD).Nos.5274 and 5275 of 2022 and W.P.(MD).No.5276 of 2022 respectively, therefore on this ground also, the writ petition is liable to be dismissed on account of the latches.

3. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent.

4. The petitioner has filed this writ petition long after the impugned order was passed on 27.01.2021 and 29.01.2021 in W.P(MD).Nos.5274 and 5275 of 2022 and W.P.(MD).No.5276 of 2022 respectively. I am therefore inclined to dismiss these writ petitions in the light of order passed in W.P. (MD).No.4120 of 2022, dated 08.03.2022 by giving liberty to the petitioner to file a statutory appeal before the Deputy Commissioner (Goods and Services Tax Appeals) under Section 107 of the respective Goods and Services Tax Act, 2017. If such appeals are filed together with the mandatory pre-deposit within a period of thirty days from the date of receipt of copy of this order, the Appellate Authority shall entertain the appeal and dispose the same on merits and in accordance with law. No costs. Consequently, the connected Miscellaneous Petitions are closed.