https://www.taxtmi.com/caselaws?id=467088 Input tax credit blocking under the TNGST Act was challenged as lacking statutory authorisation, but the High Court did not examine the substantive legality of the block. It noted that no prior representation had been made to the authorities on the alleged infirmity, accepted the Single Judge's approach that the officer may have been authorised, and declined intra-court interference. The petitioner was left at liberty to seek administrative relaxation or other remedies before the competent authorities. en-us Tue, 09 Dec 2025 00:00:00 +0530 Thu, 05 Mar 2026 19:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467088 Input tax credit blocking under the TNGST Act was challenged as lacking statutory authorisation, but the High Court did not examine the substantive legality of the block. It noted that no prior representation had been made to the authorities on the alleged infirmity, accepted the Single Judge's approach that the officer may have been authorised, and declined intra-court interference. The petitioner was left at liberty to seek administrative relaxation or other remedies before the competent authorities. Case-Laws GST Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467088