GST Electronic Credit Ledger blocked under Rule 86A without natural justice; both sides agreed it was covered by an earlier High Court order; blocking was set aside with liberty to proceed afresh.
Blocking of Electronic Credit Ledger dated 02/01/2025 set aside; respondents free to proceed in accordance with law; no costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[3446 ]
IN THE HIGH COURTFORTHE STATEOF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction)
WEDNESDAY, THE SECONDDAYOF APRIL TWO THOUSAND ANDTWENTYFIVE
PRESENT
THE HONOURABLETHE ACTING CHIEF JUSTICE SUJOYPAUL THE HONOURABLESMT JUSTICE RENUKAYARA
WRIT PETITIONNO:a971 0F 2025
Between:
M/s.NaskonAssociatesLLP,Havingitsaddress-at8.5-121t19I38,Mailardevpally,iiri,uiri",jo-J'vin-riii'-nvo!|.huro,"'ieti"si;J-Represented b_y itg. f.uino.r1z,9a E:,J"liJ*.3r,irpi-Eiho",'wltlv srtLn, At"d about 44 Years,Fl/o. Plot No 1235' R;ad Nd 60, Jubileehills, Hyderabad.
...PETITIONER
AND
...RESPONDENTS
Petition underArticle226 of lhe Constitutionof lndia praying that in the circumstancesstated in the affidavit filedtherewith'the High Court may be pleased to pass a Writ orderor direction, more particutarlyin the nature of a writ of mandamusdeclaringthe Proceedingsof the Respondent No 1 dated o2toll2o2cBlockingtheelectroniccreditledgerofthePetitionerunderRuleS6A oftheCGsTRulesandtheConsequentblockageoftheElectronicCreditLedger throughReferenceNo.BL360l25O0OOO08asbeingvoid'illegal'arbitrary' violativeofArticles14,lg,2land26softheConstitutionoflndia.violativeof principles of naturaljustice,and without authority of law and consequently set aside the same.
lA NO: 1 oF 2025
Petition urrder Section 151 CPC praying that in the circumstances stated in the affidavit file,J in support of the petition, the High Court n ay be pleased pleased to suspend the proceedings of the Respondent N). 1 dated 02ro1t2025 Blocking the electronic credit ledger of the petitioner under Rule 80A of the CGST Rules and the ( )onsequent brockage of the Erectronic c)redit t.edger through Reference No. Bt 3601250000008.
Counsel for the Fetitioner : SRI M.NAGA DEEPAK
counsel for the Respondents :sRl swARoop ooRrLLA, spL.G.F, for state Tax
The Court made the following: ORDER
THE HON'BLETHE ACTINGCHIEF WSTICE SUJOY PAUL
AND
THE HON'BLE SMT.JUSTICE RENUKA YARA
WRIT PETITION No.897L of2o25
ORDER:(Per the Hon'bletle ActingChief Justice Suiog Paul)
Sri M.Naga Deepak,learned counsel appears forthe
petitioner and SriSwaroop Oorilla, learned SpecialGovernment
Pleader forState Tax appears for the respondents'
in terms ofthe.said order.
2
Misce laru:ous petitions pending, if arty, shrrll stand closed.
//TRUE COPYII
SD/-N. SRIHA RI D qPU TY REGISTRAR
To,
\i SECTION OFFICER
4 one CC to jR SWAR.:DPE.E:I[I::T::: IT:" 5. Two CD Co cies. _. vv, ,LL,-r, orL.u.p lor State Tax. [OpUCJ
BSK LS(-
HIGH COURT
DATED:02104t2025
ORDER
WP.No.897'l ot 2025
.l rl€.
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v
16 APf, 2025 a z
i
DF5r'-1t:t\r! t
*:=
DISPOSING OF THE WRIT PETITION WITHOUT COSTS
*d4 + &.,
1 issue framed by the court
Whether blocking the petitioner's Electronic Credit Ledger under Rule 86A of the CGST Rules without following principles of natural justice was lawful.
Colour shows how this judgement treated each authority
W.P.No.10390 of 2024 and batch, decided on 26.06.2024Followed¶2
2 provisions across 2 enactments
M/s Naskon Associates LLP
The Assistant Commissioner of State Tax, Madhapur-3 Circle, Madhapur Division, Hyderabad
State of Telangana, through Principal Secretary to Government, Revenue Department (Commercial Tax), Hyderabad
Sujoy Paul
Renuka Yara
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
