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2025 (12) TMI 1446

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.... Justice C. Saravanan For the Petitioner : Mr.Joseph Prabakar For the Respondents : Mr.G.Meganathan Junior Standing Counsel ORDER In this Writ Petition, the Petitioner has challenged the Impugned Blocking of the Input Tax Credit of the Petitioner on 16.04.2025. 2. The blocking of the Input Tax Credit was purportedly made on 14.05.2025. The Impugned blocking of the Input Tax Credit f....

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.... Rule 86A of the respective GST Rules is reproduced below:- "Rule 86A - Conditions of use of amount available in Electronic Credit Ledger - (1) ..... (2) The Commissioner, or the Officer authorized by him under Sub-Rule (1) may, upon being satisfied that conditions for disallowing debit of Electronic Credit Ledger as above, no longer exist, allow such debit." 6. Consi....