ORAL ORDER

In this petition, the petitioner seeks the following reliefs: A) Issue a Writ of Certiorari, or writ in the nature of Certiorari quashing the impugned order bearing No /ACCT/LGSTO-240/HSN/ITC/BLOCK- 17/2024-25 dated 6- 9-2024 passed under section 86A Read with Section 16 of the KGST/CGST Act 2017, blocking credit ledger of the petitioner at Annexure- A issued by the Respondent No. 2 in so far as the petitioner is concerned;

B) Issue a writ of mandamus or writ in the nature of mandamus, directing the respondent No.2 to withdraw the blocking of the electric credit ledger of the petitioner impugned order bearing No /ACCT/LGSTO- 240/HSN/ITC/BLOCK- 17/2024-25 dated 6-9-2024 passed under section 86A Read with Section 16 of the KGST/CGST Act 2017, blocking credit ledger of the petitioner at Annexure- A issued by the Respondent No. 2 per Annexure - A in so far, the petitioner is concerned;

C) Issue any other directions as this Hon'ble Court deems fit to pass in the facts and circumstances of the case in the interest of justice and equity including the cost of the Writ Petition.”

2. Heard learned counsel for the petitioner and learned Additional Government Advocate for respondents an