2026 (8) TMI 495

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2026 And W. M. P. (MD) No. 15714 of 2026 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. T. Senthil Kumar For the Respondents : Mr. R. Gowrishankar Senior Standing Counsel ORDER Mr.R.Gowrishankar, learned Senior Standing Counsel, takes notice for the respondents. 2. This Writ Petition is taken up for final hearing at the time of admission with the consent ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alidly availed and passed on to the buyers/recipients of the petitioner. 5. The learned counsel further submits that the petitioner has also produced all necessary documents with the second respondent. Despite the same, the respondents have continued to block the Input Tax Credit account of the petitioner, thereby violating Article 300A of the Constitution of India. 6. A perusal of the affid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....owing debit of electronic credit ledger as above, no longer exist, allow such debit." 7. Therefore, the application given by the petitioner against the blocking of the Input Tax Credit as early as 13.03.2026 has to be reconciled in the manner prescribed under Rule 86A(2) of the respective GST Rules, 2017. 8. The learned Senior Standing Counsel for the respondents submits that since the appli....