M/S. Sri Krishna Enterprise vs. Deputy Commissioner (State Tax)
Held
The Court disapproved of the unilateral blocking of the petitioner's electronic credit ledger. The action was set aside as it violated the principles of natural justice.
Facts
The petitioner's electronic credit ledger was blocked by the respondent authorities. This action was taken without following the principles of natural justice.
Key Issues
Whether the blocking of the electronic credit ledger was done in accordance with the principles of natural justice and statutory provisions.
Sections Cited
None explicitly mentioned in the provided text, but the context implies actions taken under GST law.
AI-generated summary — verify with the full judgment below
134111 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NO: 24868 OF 2024 Between: tM/s. Sri Krishna Enterprises, rep. by its Proprietor, Mr Ashok Kumar Heda, 3- 3-262,Nimboliadda,Kacheguda,Hyderabad-500027. ...'ET,T'ONER AND 1 Deputy Commissioner (State Tax), Abids STU-1, Abids Division, Hyderabad.
The State of Telangana, rep by its Principal Secretary to Government, Reven ue (CT-l I ) Department, Secretariat, Hyderabad. 3 Union of lndia, rep. by its Secretary, Government of lndia, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-1 10 001. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the Hiqh Court may be pieased to issue a Writ of Mandamus or any other appropriate writ or order or direction (a) declare the proceedings of the 1"t Respondent in blocking the total lnput tax credit of Rs.8,96,69,132l- in electronic credit ledger on 17
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