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2021 (11) TMI 645 - HC - GSTBlocking of Input tax credit - Credit admissible to the petitioner was blocked on 28.01.2020 and is continuing for more than one year - HELD THAT:- In view of the communication issued by the office of the Directorate General of Goods and Service Tax Intelligence, Bhubaneswar Zonal Unit, informing that Input Tax Credit of the petitioner M/s. Beekay Steel Industries Ltd., has already been de-blocked from 09.11.2021, cause of action for continuing this writ petition does not survive. The writ petition is disposed off as having been rendered infructuous, leaving open the issue regarding vires of Sections 16, 17, 49 and 49A of the CGST/APGST Act, 2017, to be decided in an appropriate case.
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