Elaborate arguments were advanced by the learned counsel for the petitioner at the time of admission itself.

2. It is noted that the petitioner has challenged the impugned order dated 19.02.2021 for the assessment year 2017-18. It appears that, the petitioner’s premises, where the petitioner was carrying Timber business, was inspected by the Enforcement Department on 10.09.2020 and 11.09.2020. Thereafter, the petitioner was called for personal hearing by the respondent. However, the petitioner has failed to appear, which is culminated in the impugned order.

3. The learned counsel for the petitioner submits that the impugned order is contrary to the rules inasmuch as the 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.

4. Opposing the submission of the learned counsel for the petitioner, the learned Additional Government Pleader for the respondent submits that despite opportunity being given, the petitioner failed to avail the opportunity of personal hearing. It is therefore submitted that the petition is liable to be dismissed on the ground of latches as the impugned order is dated 19.02.2021.

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

6. 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.

7. Considering the fact that the petitioner is an aggrieved person, I am inclined to dispose of this Writ Petition 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.

8. Accordingly, this Writ Petition is disposed of with the above terms. However, there shall be no order as to costs. Consequently, connected Miscellaneous Petition is closed.