N.Rajmohan v. The Assistant Commissioner (Ral),

ORDER This Writ petition is filed for a Certiorarified Mandamus challenging the impugned order for the period from 05.02.2026 to

04.03.2026 and quash the same and to direct the respondent to unblock the ITC to the tune of Rs.90,355/-.

¶2Heard Mr.T.Bashyam, learned counsel appearing for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader, who takes notice on behalf of the respondent.

¶3The contention of the learned counsel appearing for the petitioner is that when the respondent found that one of the entries pertained to a bill issued without an actual transaction, they proceeded to block the entire ITC credit. Although the writ petition has been filed challenging the blocking orders, during the course of the hearing, the learned counsel appearing for the petitioner submitted that the petitioner is willing to make a representation to the authorities seeking the unblocking of the entire Credit Ledger, and that the authorities may be directed to consider the same.

¶4The learned Additional Government Pleader appearing on behalf of the respondent would submit that, if such a representation is made by the petitioner, the same will be considered in accordance with law.

¶5In view thereof, the writ petition is disposed of on the following terms:- i. The impugned order for the period from 05.02.2026 to 04.03.2026 stands set-aside and the matter is remanded back to the file of the respondent for fresh consideration; ii. Within one week from the date of receipt of a web copy of this order, without waiting for the certified copy, the petitioner shall make a representation seeking the unblocking of the ITC Credit Ledger. Upon receipt of such representation, the respondent shall consider the same and pass appropriate appropriate orders on merits and in accordance with law as expeditiously as possible, after affording an opportunity of personal hearing to the petitioner; iii. No costs. Consequently, connected miscellaneous petitions are closed.

01.04.2026 Index: Yes Speaking Order: Yes rgm To The Assistant Commissioner (RAL), Office of the Deputy Commissioner, Madurai East, Commercial Taxes Buildings, Madurai – 20. (Respondent is substituted vide order of this Court dated 24.03.2026 ) W.P(MD)No.7671oofo2026 oD.BHARATHAoCHAKRAVARTHYoo,oJo. rgm W.P(MD)No.7671oofo2026 and W.M.P(MD)Nos.6271oando6272oofo2026

01.04.2026

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 01.04.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P(MD)Nos.6271 and 6272 of 2026 N.Rajmohan ... Petitioner Vs. The Assistant Commissioner (RAL), Office of the Deputy Commissioner, Madurai East, Commercial Taxes Buildings, Madurai – 20. (Respondent is substituted vide order of this Court dated 24.03.2026 ) ...Respondent 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 pertaining to the impugned order passed by the respondent in GSTIN:33ACFFA1131R1ZH for the period from 05.02.2026 to 04.03.2026, quash the same and direct the respondent to unblock the ITC to the tune of Rs.90,355/- and pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of the case and thus render justice. For Petitioner :Mr.T.Bashyam For Respondent :Mr.R.Suresh Kumar Additional Government Pleader