2026 (9) TMI 1828

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....(s) : Mr.R.Balachandar For the Respondent(s) : Mr.R.Sethu Prabakaran, Government Advocate (Tax) ORDER Intimation dated 05.05.2026 blocking the electronic credit ledger of the petitioner with regard to credit relating to supplies from Vasanth Enterprises is challenged in this writ petition. 2. Learned counsel for the petitioner submits that orders dated 08.06.2026 were issued after init....

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....l measure, the life of a blocking order shall not exceed one year. Consequence of filing an appeal and making the pre-deposit is that recovery proceedings for the balance amount shall be deemed to be stayed in terms of sub-section (7) of Section 107. Therefore, the effect of making the pre-deposit is that no appropriation shall be made either from the electronic cash ledger or the blocked electron....