2026 (10) TMI 219

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....onic Credit Ledger to the tune of Rs. 97,84,048/-, which was blocked on 13.05.2026 and 09.06.2026, within the period stipulated by this Court. 2. The petitioner's Input Tax Credit has been blocked on 13.05.2026 and 09.06.2026 for a total sum of Rs. 1,34,93,312/-. The blocking of the Input Tax Credit is based on the communication dated 01.06.2026 bearing reference Roc.No.1921/2026/B5, received by the Blocking Authority, namely, the second respondent, from the third respondent. The said communication is given below:- 3. The case of the petitioner is that the blocking of the Input Tax Credit in the petitioner's Electronic Credit Ledger has been done in violation of the principles of natural justice. A reference is made to the dec....

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.... generated on 09.06.2026. It is submitted that thereafter, the petitioner was also issued a Show Cause Notice in Form GST REG-17 on 09.06.2026, which culminated in the order dated 10.07.2026, with effect from 18.09.2025, in Form GST REG-19. 5. The learned counsel for the petitioner confirms the same and submits that the petitioner is working out the remedy insofar as the cancellation of the GST registration is concerned. 6. The learned Government Advocate (Taxes) for the respondents, at this stage, submits that, following the above developments, the petitioner has also been issued with a Show Cause Notice in DRC-01 dated 10.06.2026, followed by a revised Show Cause Notice in DRC-01 dated 18.08.2026, which has culminated in the order i....

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.... ============= Document 1Sub: TNGST / CGST ACT 2017 - Commercial Taxes Departiurot Madural Intelligence Division - Verification conducted - Identified as Non Existent Bill Traders - Blocking of ITC under Rule 86 A of TNOST / COST ACT RULES 2017 - Recipients of Tvl, GM Traders (GSTIN: 33DTKPG5721E1ZY) Proposals sent for Blocking of ITC of Beneficiaries - Regarding Ref: 1.The Joint Commissioner (ST)|intelligence) Mautumi Divisnon Authorunition V.S.No. 37/26-27 Dated:15.05.2026 2.The Stair Tax Officer|inspection| Verification report submitted en 18.05.2026. L/COMMERCIAL TAXES DEPARTMENT// From. Tmi. M. Santht, B.Sc. JAgril, MBA. Joint Commissioner (ST). (Intelligence)|FACI. Madurai Division. To Than javur Zone 1598 0.8 JUIN....