2023 (9) TMI 506 - HC - GST

Electronic Credit Ledger Blockage Dispute Resolved Through Voluntary Action, Petition Rendered Moot Without Judicial Intervention

M/s. Krishna Impex Represented by its Proprietor Versus The Commissioner of GST and Central Excise Chennai North Commissionerate, Chennai, The Deputy Commissioner (Prevention) Chennai, The Superintendent of GST and Central Excise

HC dismissed the writ petition after respondents demonstrated that the electronic credit ledger blockage was automatically resolved on 04.05.2023. The ... Blocking of credit - Permission to petitioner to debit the amount from its electronic credit ledger as shown in the said ledger on 15.02.2020. It is submitted by the learned counsel for the Respondents that the challenge relates to blocking of credit vide order dated 15.02.2020 from 01.10.2019 till the date of blocking in the petitioner's credit ledger. It is the further submission of the learned counsel for the Respondents that it was automatically unblocked on 04.05.2023 and thus nothing survives in the writ petition. HELD THAT:- Recording the submission made by the learned counsel for the Respondents, the writ petition stands closed. The High Court of Madras issued an order in response to a writ petition filed for a Writ of Mandamus directing the respondents to allow the petitioner to debit a sum of Rs. 11,16,041 from its electronic credit ledger. The respondents argued that the challenge was related to blocking of credit, which was automatically unblocked on 04.05.2023. The court closed the writ petition and the connected miscellaneous petition without any costs.