M/S Shaik Enterprises vs. Deputy Commissioner Of State Tax
Held
The Court noted that Rule 86A(3) of the GST Rules stipulates that a restriction on an Electronic Credit Ledger ceases to have effect after one year. Since the blocking order was dated 02.12.2024, the restriction had expired by the time of the judgment.
Facts
The petitioner's Electronic Credit Ledger was blocked by the authorities. The petitioner filed a writ petition challenging this action, arguing it violated principles of natural justice and was taken without sufficient grounds.
Key Issues
Whether the blocking of the petitioner's Electronic Credit Ledger was justified and if the restriction had expired by operation of law.
Sections Cited
Rule 86A
AI-generated summary — verify with the full judgment below
APHC010126202025
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: 6755 OF 2025 Between:
M/S SHAIK ENTERPRISES, REPRESENTED BY THE PROPRIETOR SRI SHAIK NAYAZ AHAMAD FLAT N 17/131, R.S.ROAD, NEAR COMMUNITY HEALTH CENTRE, TANAKAL, SRI SATYASAI DISTRICT, ANDHRA PRADESH PIN 515571
...PETITIONER AND 1. DEPUTY COMMISSIONER OF STATE TAX, SPECIAL CIRCLE: ANANTAPURAM, ANANTAPURAMU DIVISION, ANANTAPURAM, ANDHRA PRADESH, PIN 515001. 2. DEPUTY COMMISSIONER OF STATE TAX, SPECIAL CIRCLE ANANTAPURAM, ANANTAPURAMU DIVISION, ANANTAPURAM, ANDHRA PRADESH. PIN 515001. 3. ASSISTANT COMMISSIONER OF STATE TAX, HINDUPUR CIRCLE, ANANTAPUR DISTRICT, ANDHRA PRADESH.PIN 515001. 4. STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF A.P. REVENUE (CT) DEPARTMENT, GOVERNMENTOF A.P. SECRETARIAT BUILDINGS VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), AP, PIN -522 503. ...RESPONDENT(S):
Counsel for the Petitioner:
J.N VENKATA SURESH KUMAR Counsel f
The judgment continues below.
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