ORAL ORDER

In this petition, the petitioner seeks the following reliefs:

A) Issue a Writ of Certiorari, or any other appropriate Writ, order or direction in the nature thereof, quashing the order dated 06.09.2024 bearing No.I/C ACCT LGSTO-170 TMK/2024-25 passed by Respondent No.1 under rule 86A of the CGST/KGST Rules, 2017 for the tax periods 2021- 22 and 2022-23, a copy of which is annexed as Annexure- C.;

B) Issue a writ of certiorari, or any other appropriate writ, order or direction in the nature thereof, quashing the order dated 14.05.2025 bearing No.GST/AP.NO.660/2024- 25 passed by Respondent No.2 under Section 107(11) of the CGST/KGST Act, 2017, a copy of which is annexed as Annexure-K.

C) Pass such other order or direction as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case and in the interest of justice and equity.”

2. Heard learned counsel for the petitioner and learned Additional Government Advocate for respondents and perused the material on record.

3. A perusal of the material on record will indicate that the Electronic credit ledger of the petitioner was blocked by the impugned order at Annexure-C dated 06.09.2024 by invoking Rule 86A of