ORAL ORDER

In this petition, petitioner seeks for the following reliefs:

“i. Issue a writ, order or direction in the nature of mandamus directing the Respondent No.1 to unblock the Electronic Credit Ledger of the Petitioner.

ii. Issue any other writ order or direction in the nature of certiorari quashing the letter (Annexure-B) dated 18.11.2024 issued by the Respondent No.2 bearing DIN – 20241157YY00000012069 O.C.357/24-25.

iii. Issue any other writ order or direction, which this Hon’ble Court may deem fit and proper under the facts and circumstances of the present case;

iv. Grant costs and interest; and

v. Grant such further and other reliefs as the nature and circumstances of the case may require.”

2. Heard learned counsel for the petitioner and learned counsel 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 by invoking Rule 86A of the Central Goods and Services Tax Rules, 2017 (for short ‘the CGST Rules’) which was communicated by the petitioner via text message dated 11.11.2024 at Annexure A. In this context, learned counsel for the petitioner i