2023 (1) TMI 1022

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....or Advocate. For Respondent-State : Ms. S. D. Vyas 'B' Panel counsel. For Respondent No. 2 : Ms. Maya Majumdar Advocate P.C. Heard learned counsel for the parties. The Petitioner 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....

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....Tax Credit in question. Order dated 11 October 2022 passed by the Division Bench also refers that after Petitioner's Input Tax Credit has been unblocked, Petitioner has filed returns. The order dated 13 September 2022 was not challenged further. 4. According to the learned counsel for the Petitioner, proceedings under Section 73/74 of the Central Goods and Services Tax Act, 2017 (CGST) was the ....