Shafiya Agencies vs. Assistant Commissioner (State Tax)
Held
The Court noted that Rule 86A(3) of the GST Rules stipulates that any restriction on an Electronic Credit Ledger ceases to have effect after one year. Since the blocking order was dated March 21, 2024, the restriction had expired by the time of the judgment.
Facts
The petitioner's Electronic Credit Ledger was blocked by the authorities. The petitioner challenged this action, arguing it violated natural justice and was taken without sufficient material to prove fraudulent availment of Input Tax Credit (ITC).
Key Issues
Whether the blocking of the petitioner's Electronic Credit Ledger was valid and whether the restriction had expired by operation of law.
Sections Cited
Rule 86A, Section 49
AI-generated summary — verify with the full judgment below
APHC010377352024
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] WEDNESDAY, THE 9th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20385 OF 2024 Between:
SHAFIYA AGENCIES, REPRESENTED BY THE PROPRIETOR-SRI SHAIK MASTAN BASHA DOOR NO-19-175, RANI NAGAR, OLD TOWN, ANANTAPUR, ANANTAPURAM DISTRICT, PIN-515001. ...PETITIONER AND 1. ASSISTANT COMMISSIONER STATE TAX, O/O CHIEF COMMISSIONER OF STATE TAX, A.P. D.NO. 12-468-4, VIJAYA ELITE APARTMENTS, VIJAYAWAD-CHENNAIAH HIGH WAY-16, ADJACENT TO SERVICE ROAD, KUNCHANPALLI, TADAPALLI, GUNTUR DISTRICT. PIN-522501. 2. STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF A.P. REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), AP, PIN-522 503
ASSISTANT COMMISSIONER OF CENTRAL TAX, ANANTAPUR RANGE, ANANTAPUR. A.P
UNION OF INDIA, REPRESENTED BY THE SECRETARY TO MINISTRY OF FINANCE,REVENUE DEPARTMENT,NORTH BLOCK,CENTRAL SECRETARIAT,NEW DELHI -PIN -110001. RESPONDENT NO.3 AND
The judgment continues below.
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