Page No.# 1/3 GAHC010154822025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4164/2025 BANKAS MANIFOLD TRADE LINK (GSTIN 18AJAPB0806A1Z8) A PROPRIETORSHIP FIRM HAVING ITS OFFICE ADDRESS AT JANAPATH LANE (G.M.C. ROAD NO 65), HOUSE NO, 20, KHANAPARA, BELTOLA MOUZA, GUWAHATI, ASSAM-781022 AND IS REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SIRISH JAIN, AGED ABOUT 38 YEARS, S/O BIJAY KUMAR JAIN, RESIDENT OF CHAMBER ROAD, TINSUKIA, ASSAM-786125 VERSUS UNION OF INDIA AND 2 ORS. THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, HAVING ITS OFFICE AT CENTRAL SECRETARIAT, NORTH BLOCK, NEW DELHI-110001 2:THE ASSISTANT DIRECTOR GUWAHATI ZONAL UNIT DGGI HAVING ITS OFFICE AT HOUSE NO 77 WARD 54 PANJABARI MAIN ROAD BARBARI VILLAGE GUWAHATI ASSAM-781037 3:THE DIRECTOR GUWAHATI ZONAL UNIT DGGI HAVING ITS OFFICE AT HOUSE NO 77 WARD 54 PANJABARI MAIN ROAD BARBARI VILLAGE Page No.# 2/3 GUWAHATI-781037 ASSA Advocate for the Petitioner : MS. R S SADIAL, MR. M R SODIAL,MR. M L PANDIA Advocate for the Respondent : DY.S.G.I., MR. S C KEYAL, SC, CGST BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI ORDER 25-09-2025 Heard Shri D. Ghosh, learned counsel for the petitioner, who has appeared online. The petitioner is aggrieved by the action of blocking of his electronic credit ledger by the respondents. It is the case of the petitioner that such action was taken in gross violation of the principles of natural justice as no opportunity of hearing was afforded. The learned counsel has also flagged the issue that because of the impugned action the petitioner is unable to file the return for June 2025 of GST. He has submitted that the issue is resolved by the decision of State of Karnataka Vs K-9 Enterprise of the Hon’ble Supreme Court dated 16.05.2025. When this matter had come up for consideration on the previous occasions, Shri S. C. Keyal, learned Senior Standing Counsel, DGGI was directed to obtain instructions. Shri Keyal, the learned Senior Standing Counsel has informed that an affidavit-in-opposition has also been filed which is on record. Additionally, Shri S. C. Keyal, the learned Senior Standing Counsel has informed this Court that he Page No.# 3/3 has received instructions that all the accounts have been defreezed. Considering the aforesaid statement, this Court is of the view that there would not be any existing cause of action to be espoused. In view of the aforesaid clear statement made by Shri Keyal, the learned Senior Standing Counsel, the writ petition stands closed. JUDGE Comparing Assistant