WRIT PETITION No.7209 of 2025 ORDER (Per the Hon’ble the Acting Chief Justice Sujoy Paul)

Sri M. Uma Shankar, learned counsel represents. Sri V.

Veeresham, learned counsel for the petitioner; Sri R. Sushanth Reddy, learned Senior Standing Counsel for CBIC, for respondent No.1 and Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.2.

2. Learned Senior Standing Counsel for CBIC submits that the Deputy Director, Directorate General of Goods and Service Tax Intelligence, is a necessary party and the said party has not been impleaded in the petition.

3. Learned counsel for the petitioner made oral prayer seeking permission to implead the aforesaid party in the array of parties in the writ petition because this is the last week before summer vacation, 2025.

4. In absence of opposition, such oral prayer is accepted. Learned counsel for the petitioner is directed to implead the aforesaid party in the array of cause list right now. Learned Senior Standing Counsel represented the newly added party as well.

5. With the consent, finally heard.

6. The singular point involved in this case is whether the Electronic Credit Ledger of the petitioner could have been blocked