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SUGNA SPONGE & POWER PRIVATE LIMITED vs. THE SUPERINTENDENT OF CENTRAL TAX & OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R. RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM
Pet. Counsel
Pasupuleti. Venkata Prasad
Res. Counsel
Santhi Chandra.

Petitioner / Applicant

SUGNA SPONGE & POWER PRIVATE LIMITED
Respondent THE SUPERINTENDENT OF CENTRAL TAX & OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Dec 13, 2024
Order No.

W. P. No. 11338 of 2024

Citation

2024(12) TAXREPLY 11904
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ORDER

ORDER PER (HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO) Heard Sri P. Venkata Prasad, learned counsel appearing for the petitioner and Smt. Santhi Chandra, learned Standing Counsel appearing for CBIC. 2. The petitioner, who is registered, under the Goods and Services Tax Act 2017 [for short “the GST Act”], had been paying its taxes, either by way of payment of cash or by utilizing the input tax credit, which is available in its electronic credit ledger. 3. The 2nd respondent, by proceedings in reference No. BL3703240000056, dated 20.03.2024, had blocked the electronic credit ledger of the petitioner to an extent of Rs. 19,73,299/-, by invoking Rule-86A of the Central Goods & Services Tax Rules, 2017 [for short “the Rules, 2017”]. 4. This action of the 2nd respondent is challenged by the Writ Petitioner, on various grounds. The said grounds, as reiterated by the learned counsel for the petitioner, are as follows:- a) Rule-86A of the....

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