GST DRC-01 ––- The petitioner challenged order dated 27.01.2021 and 29.01.2021 on the ground that the notice was issued in GST DRC-01 instead the notice has been issued manually. The court observed that the petitioner has filed this petition long after the impugned order was passed on 27.01.2021 and 29.01.2021, therefore, inclined to dismiss these petitions in the light of order passed in W.P. (MD).No.4120 of 2022, dated 08.03.2022.

 Held that:- The Hon’ble High Court gave liberty to the petitioner to file a statutory appeal under Section 107 of the Act. If such appeals are filed together with the mandatory pre-deposit within a period of thirty days, the Appellate Authority shall entertain the appeal and dispose the same on merits and in accordance with law.