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2023 (1) TMI 1024 - HC - GSTUnblocking of Input Tax Credit - seeking directions regarding refund claim - HELD THAT:- We have already discussed the implications of the order dated 13 September 2022 which has already been acted upon and there was no challenge to the said order, though the learned counsel for the Respondent No.1-State has sought to contend that State has not been given opportunity to contest the case, the Respondent-State has permitted to utilize the account. It is not possible for us to reverse the effect of the order dated 13 September 2022 as it has already been given effect to by the Respondents without challenging the said order. Though Petitioner states that amount more than what was prayed was allowed to be utilized, we do not find anything on record regarding the same nor the prayer is amended. Writ petition is disposed off.
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