The office report dated 10.04.2023 shows that neither vakalatnama nor reply has been filed on behalf of the respondents, who are represented through counsel Shri Alok Rai. Perusal of earlier order dated 07.12.2022 shows that the opportunity was granted to the respondents to file reply, but no reply has been filed and when the matter was taken up on 21.02.2023, further time was sought for, which was objected by the counsel for the appellant on the ground that repeatedly adjournment is being sought for, but till date no reply has been filed and the matter is involved more than Rs. 25.00 crores. Accordingly, the right of the respondents to file reply is stand closed.