2023 (1) TMI 1024

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....68,812/- as per "Exhibit-A" and refund to petitioner. b. Quashing the impugned orders as per "Exhibit-B", "Exhibit-C", "Exhibit-D", "Exhibit-E" and "Exhibit-F". c. To waive the late fee u/s 47 and interest u/s 50 of the CGST & SGST Act for non filing of returns in FORM-GSTR-3B within the prescribed time for the period February 2022 to August 2022 and the Proper Officer be directed to refund to petitioner the total amount of Rs.30,30,205/- paid by the petitioner as shown in "Exhibit-G". d. Directing the Respondents not to pass the assessment order u/s 62 of the CGST Act for all the periods from October 2021 upto the period in which the Input Tax Credit amounting to Rs.81,68,812/- as per "Exhibit-A" is unblocked and....

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....art from dealing with the matter on merits, states that order dated 13 September 2022 has been given effect to and the ledger account was unblocked. We are informed that pursuant to the order of unblocking, Petitioner has utilized Input 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 appropriate remedy and the account should not have been blocked. According to the learned counsel for the S....

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....ccording to the Petitioner the amount as on that day was unblocked in view of the order dated 13 September 2022 and the Petitioner does not press this prayer on instructions. Learned counsel for the Petitioner states that the proceedings are now pending in respect of the subject matter and there is no prayer for refund in this petition. 5. According to the learned counsel for the State, the order dated 13 September 2022 was without reply and there are other facets of the matter and the amount for which the petition will have to be considered and the Petitioner is not entitled to get the relief of the unblocking of the Input Tax Credit. 6. We have already discussed the implications of the order dated 13 September 2022 which has already....