Tvl Aj Power Center v. The Assistant Commissioner (St), Fac

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN AND WMP Nos. 13852, 13851 & 13846 of 2026 and WP No. 12692 of 2026 AND WMP Nos. 13864, 13869 & 13867 of 2026 Tvl AJ Power Center Rep by its Proprietor Mr V Varadharajan No-1/160, Mount Poonamallee High Road, Iyyappanthangal, Chennai, Tamil Nadu 600056. ..Petitioner in WP No. 12678/2026 Tvl. EL Tech Power System Ltd., Rep. By its Managing Director Mr. V. Varadharajan, No.76, Ground Floor, SIDCO Industrial Estate, Tiruvallur Chennai-600 124 ..Petitioner in WP No. 12692/2026 Vs

¶1The Assistant Commissioner (ST), FAC Intelligence II, PAPJM Building, Greams Road, Chennai-600 006

¶2The Joint commissioner ST Intelligence 11, 2nd Floor, PAPJM Building, Greams Road, Chennai -600 006. … Respondents in both the WPs PRAYER IN WP No. 12678 of 2026: Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records relating to blocking of Input Tax Credit in GSTIN Page2 of 4 33AMFPV0455MIZR /2024-25 and 2025/2026 by intimation dated NIL uploaded in the portal on13.03.2026 and quash the same. PRAYER IN WP No. 12692 of 2026: Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records relating to blocking of Input Tax Credit in GSTIN-33AAECE4424BIZB /2024-25 and 2025/2026 by intimation dated NIL uploaded in the portal on

13.03.2026 and quash the same. For Petitioner(s) in both cases: Mrs.A.L.Gandhimathi, Sr. Counsel for Mr.L.Palannimuthu For Respondent(s)in both cases: Mr.C.Harsharaj, Spl GP COMMON ORDER Mr.C.Harsharaj. learned Special Government Pleader takes notice for the Respondents 1 and 2.

¶2These Writ Petitions are disposed of at the time of admission itself with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondents.

¶3The Petitioners have challenged the respective intimations dated

13.03.2026 whereby respective petitioners' Electronic Credit Ledger have been Page3 of 4 blocked in the exercise of the power under Rule 86-A of the respective GST Enactments. In response to the same, the petitioners have also given a reply/representation dated 17.03.2026.

¶4The aforesaid reply/representation invites an order in terms of Rule 86-A (2) of the respective GST Rule.

¶5Considering the same, these Writ Petitions are disposed of by directing the 2nd Respondent to pass an Order, as expeditiously as possible, preferably, within a period of two weeks from today.

¶6These Writ Petitions stands disposed of with the above observations. No costs. Connected Miscellaneous Petitions are closed. 01-04-2026 NOTE : Issue Order Copy on 01.04.2026 GV Page4 of 4 C.SARAVANAN J. GV To

¶1The Assistant Commissioner (ST), FAC Intelligence II, PAPJM Building, Greams Road, Chennai-600 006

¶2The Joint commissioner ST Intelligence 11, 2nd Floor, PAPJM Building, Greams Road, Chennai -600 006. AND WMP Nos. 13852, 13851 & 13846 of 2026 and WP No. 12692 of 2026 AND WMP Nos. 13864, 13869 & 13867 of 2026 01-04-2026