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2023 (1) TMI 1024

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..... 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. - NITIN JAMDAR AND ABHAY AHUJA, JJ. For the Petitioner : Mr. Deepak K. Bapat with Ms. Sonali Bapat, Advocates. For the Respondent No.1/State : Ms. Shruti D. Vyas, B Panel Counsel. For the Respondent No. 2 : Mr. Karan Adik with Ms. Maya Majumdar, Advocates P.C.:- 1. By this petition, the Petitioner has sought the following prayers:- a. Directing the R .....

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..... oner has sought a direction to Respondent No. 3 to unblock Input Tax Credit Account in respect of entry amounting to Rs. 81,68,812/- and further directions regarding refund etc. 2. This petition came up on board on 13 September 2022 before the Division Bench (K.R. Shriram and A.S. Doctor, JJ) when the following order was passed. 1. Ms. Vyas seeks two weeks time to file reply. Time granted. Rejoinder, if any, to be filed and copy served within a week thereafter. 2. Stand over to 11th October 2022. Until 15th October 2022 Input Tax Account be unblocked. Steps to be taken forthwith. 3. Mr. Bapat states that if petitioner fails in the petition, petitioner is even ready to face prosecution. 3. Reply filed by the R .....

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..... ked on 21 October 2021 and other suppliers it was on 14 March 2022. 6. Respondents will file additional affidavit or give written instructions to their counsel as to whether in view of the order dated 13 September 2022, which order is not challenged, the petition has been rendered academic and whether the legal position can be kept open to be considered in an appropriate case and whether the facts of the Petitioner s case can be examined in the proceedings under Section 74 of the Act. 7. Stand over to 20 December 2022 under the caption For Directions . The learned counsel for the Respondent No.1-State has tendered an affidavit-in-reply in response to the order dated 12 December 2022. 4. As regards Petitioner s stand is concerne .....

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