Indian Traders vs. The Commercial Tax Officer
Held
The High Court dismissed the writ appeal, confirming the Single Judge's order. The Court noted that the appellant was free to seek appropriate relaxation and remedies from the authorities.
Facts
The appellant challenged the blocking of input tax credit by the State Tax Officer, arguing it was contrary to Section 86A of the TNGST Act and that the officer lacked proper authorization. The appellant had not made any prior representation to the authorities regarding this issue.
Key Issues
Whether the State Tax Officer had the authority to block input tax credit under Section 86A of the TNGST Act and if the blocking was permissible.
Sections Cited
Section 86A
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 09.12.2025 CORAM: THE HONOURABLE DR.JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MR.JUSTICE K.K. RAMAKRISHNAN and C.M.P.(MD)No.19447 of 2025 Indian Traders, Represented by Proprietor, Mr.Abdul Jalil Yasar Arabath, No.3/261-1, Alagapuri Road, Pavali, Virudhunagar-626 001. ... Appellant Vs. 1.The Commercial Tax Officer, TND019, Admn.State, Integrated Commercial Taxes Building, No.6 499, Madurai Main Road, Virudhunagar-626 001. 2.The State Tax Officer /the Commercial Tax Officer, (Rs-I/group V), Intelligence, Virudhunagar, Integrated Commercial Taxes Building, Virudhunagar-626 001. 3.The Joint Commissioner (ST), Intelligence, Virudhunagar, Integrated Commercial Taxes Building, Virudhunagar-626 001. ... Respondents 1/5 https://www.mhc.tn.gov.in/judis PRAYER:- Writ Appeal – filed under Clause 15 of the Letters Patent, to set aside the order passed in W.P.(MD)No.21670 of 2025 dated 07.08.2025 and allow the writ appeal.
For Petitioner : Mr.D.Kanagasundaram For Res
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