Madras High Court
WP/41789/2026 of EL Tech Power System Private Limited Vs The Assistant Commissioner (ST) (FAC) on 16 October 2026
WP No. 41789 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 16-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41789 of 2026
CNR: {HCMA012371382026}
EL Tech Power System Private Limited,
Represented by its Director ,
Mr.Veerabathiran Varadharajan,
Plot No.76, Ground Floor,
SIDCO Industrial Estate,
Thirumazhisai, Chennai - 600 124.
..Petitioner(s)
Vs
1. The Assistant Commissioner (ST) (FAC), Review and Appeal, Avadi Zone, Chennai - 600 003.
2. The Assistant Commissioner (ST),
Thirumazhisai Assessment Circle,
No.4/109, GST Integrated Building,
Chennai - Bangalore High Road,
Nazarathpet, Chennai - 600 123.
..Respondent(s)
Prayer : This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of mandamus directing the first respondent to unblock the Input Tax Credit amounting to Rs.3,53,44,518/- (CGST of Rs.1,76,72,259/- and SGST of Rs.1,76,72,259/-) in the electronic credit ledger of the petitioner in the light of the orders dated 24.07.2026 and 25.07.2026
passed by the second respondent and also in view of the representations dated 03.08.2026 and 07.08.2026 given by the petitioner to the first respondent.
For Petitioner(s) :
Mr.P.Rajkumar
For Respondent(s) :
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
WP No. 41789 of 2026
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ORDER
This writ petition is filed for the following relief ; “directing the first respondent to unblock the Input Tax Credit amounting to Rs.3,53,44,518/- (CGST of Rs.1,76,72,259/- and SGST of Rs.1,76,72,259/-) in the electronic credit ledger of the petitioner in the light of the orders dated 24.07.2026 and 25.07.2026 passed by the second respondent and also in view of the representations dated 03.08.2026 and 07.08.2026 given by the petitioner to the first respondent.”
2. The petitioner submits that the first respondents blocked input tax credit of Rs.3,53,44,518/- in the petitioner’s electronic credit ledger under Rule 86A of the CGST Act, 2017, alleging that certain suppliers were non-existent taxpayers. Though the petitioner submitted replies to the show cause notices, the second respondent dropped further proceedings by orders dated 24.07.2026 and 25.07.2026 to avoid duplication of proceedings and double demand. Despite the same, the first respondent continues to block the input tax credit without any subsisting demand or legal basis. Hence, the petitioner made representations dated 03.08.2026 and 07.08.2026, which remained unconsidered. Hence, the present writ petition.
3. Heard the learned counsel on either side and perused the materials available on record.
WP No. 41789 of 2026
4. Considering the relief now sought for by the learned counsel for the petitioner, this Court, without going into the merits of the case, directs the first respondent to consider the petitioner's representations dated 03.08.2026 and 07.08.2026, on merits and in accordance with law after affording an opportunity of personal hearing to the petitioner as well as the aggrieved persons if any and pass appropriate orders, within a period of three weeks from the date of receipt of a copy of this order. With the above directions, this writ petition is disposed of. No costs. 16-10-2026 Index: Yes/No Speaking/Non-Speaking Order Neutral Citation: Yes/No rap To
1. The Assistant Commissioner (ST) (FAC), Review and Appeal, Avadi Zone, Chennai - 600 003.
2. The Assistant Commissioner (ST), Thirumazhisai Assessment Circle, No.4/109, GST Integrated Building, Chennai - Bangalore High Road, Nazarathpet, Chennai - 600 123.
WP No. 41789 of 2026
KRISHNAN RAMASAMY, J. rap WP No. 41789 of 2026 16-10-2026