2025 (7) TMI 989

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....M/s.NV.Lakshmi For the Respondents : Mr.R.Suresh Kumar Additional Government Pleader COMMON ORDER W.P(MD)No.18606 of 2025 has been filed for a Mandamus to direct the first respondent to unblock the petitioner's Input Tax Credit (ITC) under the Tamil Nadu Goods and Service Tax Act, 2017 (TNGST Act)/Central Goods and Service Tax Act, 2017 (CGST Act) amounting to Rs. 3,20,04,662/- (CGST ....

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.... noticed that the petitioner has now suffered an assessment order, dated 04.02.2025 for the period between 2022-2023 and 2023-2024. Against the said order, the petitioner has filed an appeal on 12.05.2025 under Section 107 of the respective Goods and Services Tax enactments, 2017. 4. The contention of the respondents is that the restrictions under Rule 86A of the CGST Rules has to remain in for....

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.... appears that the amount that was blocked is the amount which has been confirmed in the Assessment Order dated 08.08.2023. 7. Considering the fact that the petitioner proposes to file an appeal before the Appellate Authority, liberty is given to the petitioner to deposit 10% of the amount confirmed vide order dated 08.08.2023 through electronic cash register. The petitioner shall also fil....