M/S Saleem Traders vs. Assistant Commissioner (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 from the date of imposition. Since the blocking order was dated March 21, 2024, the restriction had expired.
Facts
The petitioner's Electronic Credit Ledger was blocked by the authorities. The petitioner filed a writ petition challenging this action, arguing it violated natural justice and was taken without sufficient grounds.
Key Issues
Whether the blocking of the Electronic Credit Ledger was valid and if the restriction had expired by operation of law.
Sections Cited
Rule 86A, Section 49
AI-generated summary — verify with the full judgment below
APHC010377322024
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
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: 20384 OF 2024 Between:
M/S SALEEM TRADERS, Represented by the Proprietor- Sri Shaik Noor Mohammad, Door No- 18/500, Lakshmi Towers, OPP.Triveni Cine Complex Anantapuram, Anantapuram District, Andhra Pradesh, PIN-515001. ...Petitioner AND 1. ASSISTANT COMMISSIONER STATE TAX, Admn. 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
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