Madras High Court
WP/41097/2026 of J A Enterprises Vs The Assistant Commissioner (ST) (INS) on 14 October 2026
WP No. 41097 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41097 of 2026
CNR:{HCMA012343382026}
AND
WMP NO. 46126 OF 2026,WMP NO. 46127 OF 2026
J A Enterprises,
Rep.by its Prop ALLAHBAKSH,
No. 348/1B, 350/1A, Achettipalli,
Onnalvadi Village, Hosur,
Krishnagiri-635 110.
..Petitioner(s)
Vs
The Assistant Commissioner (ST) (INS),
Hosur Intelligence Division,
3/47, III Floor, Sapthagiri Complex,
Gandhinagar, Perandapalli, Hosur-635 109.
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for records relating to the Impugned Order bearing Ref. No. 687/2026/A7 dated 07.08.2026 passed by the Respondent and quash the same.
For Petitioner(s):
Mr.Adithya Reddy
For Respondent(s):
Mr.R.Sethu Prabakran, Government Advocate (Taxes)
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Order
This Writ Petition has been filed against the impugned Order passed by the Respondent.
WP No. 41097 of 2026
2. The learned counsel appearing for the petitioner submitted that the impugned order was passed under Rule 86A of the TNGST/CGST Rules, 2017, blocking the petitioner’s Input Tax Credit (ITC) on the ground that the supplier was not found carrying on business at its registered place of business and that the purchases were allegedly made merely on the strength of tax invoices, without actual physical receipt of the goods. The petitioner had also submitted a detailed reply/representation seeking the earliest possible release of the blocked Input Tax Credit. Hence, the learned counsel for the petitioner confined his request to seeking a direction to the respondents to consider the said reply/representation and pass appropriate orders thereon.
3. In reply, Mr.R.Sethu Prabakaran, learned Government Advocate (Taxes) who takes notice on behalf of the respondent would submit that the petitioner’s reply / representation dated 02.09.2026 will be disposed of by the respondents within a period of six weeks.
4. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent and also perused the materials available on record.
5. In view of the limited request sought for by the petitioner, this Court without going into the merits of the case, directs the respondent to consider the
WP No. 41097 of 2026
petitioner’s reply / representation dated 02.09.2026 on its own merits and dispose of the same in accordance with law within a period of six weeks from the date of receipt of copy of this order, after issuing notice and an opportunity of personal hearing to the petitioner.
6. With the above directions, this writ petition is disposed of. No costs. Consequently WMP.No.46126/2026 is ordered and WMP.NO.46127/2026 is closed. 14-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To The Assistant Commissioner (ST) (INS), Hosur Intelligence Division, 3/47, III Floor, Sapthagiri Complex, Gandhinagar, Perandapalli, Hosur-635 109.
WP No. 41097 of 2026
KRISHNAN RAMASAMY J. SK WP No. 41097 of 2026 AND WMP NO. 46126 OF 2026,WMP NO. 46127 OF 2026 14-10-2026