D.Arun Dass v. The Assistant Commissioner (Ral),

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.6380 and 6381 of 2026 D.Arun Dass ... 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:33BJQPA3409P1Z0 for the period from 01.12.2025 to 25.02.2026, quash the same and direct the respondent to unblock the ITC to the tune of Rs.6,86,999/- 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

ORDER

This Writ petition is filed for a Certiorarified Mandamus challenging the impugned orders for the period from 01.12.2025 to 25.02.2026 and quash the same and to direct the respondent to unblock the ITC to the tune of Rs.6,86,999/-.

2. Heard 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.

3. The 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 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.

4. The 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.

5. In view thereof, the writ petition is disposed of on the following terms:- i. The impugned order for the period from 01.12.2025 to 25.02.2026 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 (1/2) 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 )

D.BHARATHA CHAKRAVARTHY , J.

rgm and W.M.P(MD)Nos.6380 and 6381 of 2026 01.04.2026 (1/2)