2025 (12) TMI 1801

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....RAMAKRISHNAN For the Petitioner : Mr. D. Kanagasundaram For the Respondents : Mr. K. Suresh Kumar Additional Government Pleader JUDGMENT (Judgment of the Court was delivered by DR.G.JAYACHANDRAN, J.) This intra-court appeal is filed challenging the order of the learned Single Judge on the ground that credit blocking by the State Tax Officer is contrary to provisions under Section 86....

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.... 4. When this Court poses a question to the learned counsel for the appellant as to whether he had made any representation to the authorities regarding the alleged infirmity in the order, he has stated that he has not made any representation so far. 5. The learned counsel appearing for the State Sales Tax Department would submit that the appellant is falling under the scanner for input tax cre....