JUDGMENT :

SANJAY KAROL, J.

1. Petitioner has prayed for the following reliefs:

“(i) For issuance of a writ in the nature of Certiorari or any other appropriate writ, order or direction to set aside the order dated 09.01.2021 (Annexure 7) passed in Appeal No. (ARN) AD100720000509R passed by the Respondent No. 2 the appellate authority, whereby the appeal of the petitioner was dismissed solely on the ground of delay without examining the merits of the case.

(ii) For issuance of the writ in the nature of Certiorari or any other appropriate writ, order or direction for quashing of order dated 20.01.2020 (Annexure 3) and 22.02.2020 (Annexure 5) passed by the Respondent No. 4 under section 73 of the GST Act and the consequent demand order dated 22.02.2020 (Annexure 5) issued against the petitioner for the period of April 2018 to March 2019 levying tax of Rs. 41,68,868/- (Rupees Forty one lakh sixty eight thousand eight hundred and sixty eight only) and interest of Rs. 5,00,264/- (Rupees Five lakhs two hundred and sixty four only) and penalty of Rs. 4,16,886/- (Rupees Four lakh sixteen thousand eight hundred and eighty six only).

(iii) Be pleased to stay the operation of impugned order and de