Vedantu Innovations Private Limited vs. The Commissioner Of CGST And Central Excise
Facts
M/s. Vedantu Innovations Private Limited (the petitioner) filed a writ petition seeking a mandamus to direct the Commissioner of CGST & C.Excise and the Additional Commissioner of CGST & C.Excise (the respondents) to consider its representations dated 18.12.2025, 01.01.2026, 12.01.2026, and 28.01.2026. The petitioner's electronic credit ledger had been blocked, and it contended that this blockage caused prejudice to its business operations. The respondents, through their counsel, submitted that they would consider the representations in accordance with law if all questions were kept open.
Held
The Court disposed of the writ petition by issuing a mandamus. It directed respondents 1 and 2 (The Commissioner of CGST & C.Excise and The Additional Commissioner of CGST & C.Excise) to take up the petitioner's representations concerning the blocked credits. The respondents were ordered to consider the grounds raised by the petitioner and pass orders in accordance with the law. This process was to be completed expeditiously, not later than six weeks from the date of receipt of the web copy of the order. The Court did not decide on the merits of the petitioner's claim for the release of credit but directed the authorities to consider the representations.
Key Issues
1. Whether the Court should issue a writ of mandamus directing the respondents to consider the petitioner's representations regarding the release of blocked credit under the Goods and Services Tax (GST) regime? The petitioner argued that the respondents had blocked its electronic credit ledger and had failed to consider its multiple representations, causing business prejudice. It sought a direction for the consideration of these representations. The respondents, through their counsel, agreed to consider the representations in accordance with law, provided that all questions were kept open, implying they did not concede any specific point but were willing to engage with the representations.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 28.04.2026 CORAM THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/s. Vedantu Innovations Private Limited, Rep. by its Authorised Representative G.Udayachandran, GSTIN 33AADCV8346G1Z8 3rd Floor, 29/3, Ambigai City Centre, Sasthiri Road, Thillai Nagar, Trichy. (Presently working at Vedantu Learning Centre, Oppo. To Suxus Menswear Show Room, Near Vishal De Mall, Naganakulam, Madurai) .. Petitioner – Vs. -
The Commissioner of CGST & C.Excise, GST Bhawan, No.1, Williams Road, Trichy-620001. 2.The Additional Commissioner of CGST & C.Excise, O/o The Commissioner of CGST & C.Excise, GST Bhawan, No.1, Williams Road, Trichy-620001. .. Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus, directing the respondents to consider the representations dated 18.12.2025, 01.01.2026 and 1/4 https://www.mhc.tn.gov.in/judis
2026 judicially and in accordance with law for releasing the blocked credit, within stipulated period as may be fixed by this
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