Rule 142 of CGST Rules, 2017 – Issuance of Form DRC-01 –- The appellant challenged the impugned order dated 19.02.2021 for the assessment year 2017-18. The 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 Rules. The court observed that 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.

Held that:- The Hon’ble High Court disposed of this Petition by giving liberty to the petitioner to file a statutory appeal before the Appellate Commissioner within a period of thirty days on making mandatory pre-deposit. The Appellate Commissioner shall entertain the appeal on merits.