Show Cause Notice  –—- The petitioner challenged the SCN issued in Form GST DRC-01 dated 30th December, 2020, Form GST ASMT-10 dated 16th December, 2020 issued by Respondent No. 2 and form DRC-07 dated 01st February, 2021. The court observed that the Petitioner neither filed any reply to the show cause notice nor any appeal against the impugned order. The counsel for the Petitioner stated that he may be given an opportunity to file an appeal.

Held that:- The Hon’ble High Court disposed the petition with liberty to the Petitioner to file an appeal under the statute with the appropriate Authority within four weeks. If the appeal is filed within the aforesaid period, the same shall not be dismissed on the ground of limitation.