2026 (3) TMI 246

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....pondent(s) : Mr. V. Prashanth Kiran Government Advocate ORDER The Petitioner is before this Court against the impugned blocking of the Input Tax Credit in the Electronic Credit Ledger of the Petitioner for the tax period 01.10.2025 to 31.12.2025 under Rule 86A of the respective GST Rules on 05.12.2015. 2. Although, it has not been stated in the Affidavit, it was brought to the knowledge o....

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....e Petitioner. 5. This issue has been considered by the Madurai Bench of this Court in W.P.(MD).No.21670 of 2025, wherein in Paragraph Nos.18, 19, 20 and 21, the Court has observed as under:- "18. Rules 86A(2) contemplates that the Commissioner or the Officer authorised by him under Sub Rule 1, may, upon being satisfied that the condition disallowing the debit of electronic credit no lo....

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....e hierarchy. That apart, it is the internal matter and particularly in the light of the fact that the notice has been issued in Form GST DRC 01 dated 07.07.2025 by State Tax Officer. The State Tax Officer is a proper officer for issuance of show cause notice also proper officer under Rule 74. Therefore, the objection on the jurisdiction cannot be countenanced. 21. Considering the fact tha....

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....er dated 09.12.2025 in W.A.(MD).No.3185 of 2025 in Indian Trades Vs. The Commercial Tax Officer and Ors. Therefore, this Writ Petition is liable to be dismissed and it is accordingly dismissed. Therefore, challenge to the impugned blocking by the Input Tax Credit in the Electronic Credit Register of the Petitioner cannot be questioned. 7. At best, liberty is granted to the Petitioner to give a ....