Madras High Court
WP(MD)/29399/2026 of M KATHIRVEL Vs The Commissioner of GST and Central Excise on 12 November 2026
WP(MD) No. 29399 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 12-11-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 29399 of 2026
CNR:{HCMD011455242026}
AND
M Kathirvel
No.6, Gandhipuram West L.n.s. Village Karur - 639002
..Petitioner(s)
Vs
1. The Commissioner of GST and Central Excise, Tiruchirappalli Commissionerate, Tiruchirappalli.TiruchirappalliTiruchirappalli Commissionerate
Tiruchirappalli.Tiruchirappalli
2. The Assistant Commissioner of Central Tax .
O/o.Commissioner of GST and Central
Excise(Admin Centre), Tiruchirappalli.
3. The Assistant Commissioner(ST) /State Tax Officer, Karur Assessment Circle-Ill, Karur District
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus calling for the records relating to the impugned blocking of the petitioners Electronic Credit Ledger vide Reference No.BL3309260000270 dated 08.09.2026 for an amount of Rs.41,17,792/- on the GST portal and quash the same as illegal and consequently direct the respondents to
WP(MD) No. 29399 of 2026
immediately unblock the Electronic Credit Ledger of the petitioner bearing GSTINNo.33AAFAF9868Q1ZS to enable the petitioner to utilize its legitimate input Tax Credit and pass such other or further orders as this Honble Court may deem fit and proper in the circumstances of this case and thus render justice.
For Petitioner(s)
:M/s R.Rama Guru
For Respondent(s)
:Mr.R.Parthiban, Spl. Govt. Pleader
Accepts Notice For R3
Mr.R.Gowrishankar, SC, for R1, R2
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ORDER
The petitioner's electronic credit ledger was blocked on 08.09.2026. The petitioner seeks a direction to unblock the credit ledger after setting aside the said order.
2. Mr.R.Gowrishankar, learned Standing Counsel, appears on behalf of respondents 1 and 2 and Mr.R.Parthiban, learned Special Government Pleader, appears on behalf of the third respondent.
3. While issuing a blocking order under Rule 86A of the applicable GST Rules, it is necessary to record reasons. The blocking order records the following reasons: "The supplier was found non-functioning. Availed ITC from non-existent unit."
WP(MD) No. 29399 of 2026 These reasons are prima facie within the scope of Rule 86A. Sub-rule (2) of Rule 86A enables the Commissioner or an officer authorised by him to unblock the credit ledger if satisfied that the conditions for disallowing debits no longer exist. Therefore, it is open to the petitioner to apply for unblocking of the electronic credit ledger. If such application were to be filed by the petitioner, the first and second respondents are directed to consider and dispose of said application within 30 days from the date of receipt thereof.
4. This petition is disposed of on these terms. No costs. Consequently, the connected miscellaneous petitions are closed. 12-11-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No PKN
WP(MD) No. 29399 of 2026 To
1. The Commissioner of GST and Central Excise Tiruchirappalli Commissionerate Tiruchirappalli.TiruchirappalliTiruchirappalli Commissionerate Tiruchirappalli.Tiruchirappalli
2. The Assistant Commissioner of Central Tax O/o.Commissioner of GST and Central Excise(Admin Centre), Tiruchirappalli
3. The Assistant Commissioner(ST) /State Tax Officer Karur Assessment Circle-Ill, Karur District
4. The Commissioner of GST and Central Excise Tiruchirappalli Commissionerate
WP(MD) No. 29399 of 2026 SENTHILKUMAR RAMAMOORTHY, J. PKN WP(MD) No. 29399 of 2026 AND
12-11-2026