S.Meenakshisundaram v. The Assistant Commissioner

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 06.04.2026

CORAM

THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P.(MD) Nos.7479 & 7481 of 2026 S.Meenakshisundaram, S/o. Senbagaraman, Proprietor, Tvl.Annai Electricals, No.85/A, NA, West Perumal Maistry Street, Madurai - 625 001.

... Petitioner Vs.

The Assistant Commissioner, Madurai Rural (West), Commercial Taxes Department, Madurai.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the records pertaining to the impugned order passed by the respondent in Reference No.BL3302260000671 dated 13.02.2026 and Reference No.BL3302260000785 dated 17.02.2026 in GSTIN 33AJSPM3695G1ZQ quash the same and direct the respondent to unblock the ITC to the tune of Rs.15,82,418/-.

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For Petitioner : Mr.T.Bashyam For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

O R D E R

Even though this Writ Petition is filed for a certiorarified mandamus challenging the impugned orders dated 13.02.2026 and 17.02.2026, when the matter came up for arguments, the learned counsel for the petitioner would submit that since the entire input tax credit of the petitioner has been blocked, considering the urgency, the petitioner would make a representation to the respondent and the respondent may consider the same in accordance with law.

2. The learned Additional Government Pleader would submit that as and when the representation is made, the same will be considered and appropriate orders will be passed.

3. In view thereof, this Writ Petition is disposed of on the following terms:

i.

Within a period of one week from the date of receipt of a web copy of this order, without waiting for the certified copy of Page No. 2 of 4

the order, the petitioner shall make a representation with reference to the blocking of its input tax credit. ii. The respondent shall consider the said representation in accordance with law and pass final orders thereon within a period of four weeks therefrom.

iii. No costs. Consequently, the connected Miscellaneous Petitions are closed.

06.04.2026 JEN To The Assistant Commissioner, Madurai Rural (West), Commercial Taxes Department, Madurai.

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D.BHARATHA CHAKRAVARTHY , J.

JEN 06.04.2026 Page No. 4 of 4