1 APHC010148522025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3535] WEDNESDAY ,THE TWENTY THIRD DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE B.V.L.N.CHAKRAVARTHY WRIT PETITION NO: 7846/2025 Between: Basha Enterprises ...PETITIONER AND The Deputy Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. SHAIK JEELANI BASHA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner is registered under the GST, CGST and IGST Acts. The credit balance of Rs.70,25,000/- available in the petitioner’s Electronic Credit Ledger under the CGST Act, was blocked by the proceedings, dated 06.11.2024, issued by the 1st respondent bearing Reference 2 No.BL3711240000030. Aggrieved by the said proceedings, the petitioner has approached this Court, by way of the present Writ Petition. 2. Sri Shaik Jeelani Basha, learned counsel for the petitioner assails the said proceedings on the ground that the said proceedings have been initiated without affording any opportunity and hearing, without ascertaining the facts and without assigning proper reasons. Learned counsel for the petitioner would also submit that the petitioner had submitted two representations, dated 09.11.2024 and 07.04.2025, requesting the 1st respondent to unblock the Electronic Credit Ledger of the petitioner. Learned counsel for the petitioner would also submit that the blockage of the Electronic Credit Ledger has resulted in the petitioner being unable to carry on his business and the same is affecting the rights of the petitioner. 3. In view of the fact that two representations have already been filed before the 1st respondent, it would be appropriate to dispose of this Writ Petition with a direction to the 1st respondent to consider the said representations and to pass orders on the said representations expeditiously and preferably within a period of three weeks from the date of receipt of this order. 4. Accordingly, this Writ Petition is disposed of. There shall be no order as to costs. 3 As a sequel, miscellaneous petitions, pending if any, shall stand closed. _______________________ R. RAGHUNANDAN RAO,J ________________________ B.V.L.N.CHAKRAVARTHY,J RJS 4 HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO HON’BLE SRI JUSTICE B.V.L.N.CHAKRAVARTHY WRIT PETITION NO: 7846/2025 (per Hon’ble Sri Justice R. Raghunandan Rao) Dt: 23.04.2025 RJS