Kalaimahal Cements Private Limited Vs Commercial Tax Officer
Date: February 25, 2026
Subject Matter
Blocking of Input Tax Credit under Rule 86A by State Tax Officer Valid if Senior Official Authorizes.
Summary
The High Court dismissed the petition challenging the blocking of Input Tax Credit (ITC) under Rule 86A of the GST Rules. The Court upheld the view that the objection to the State Tax Officer's jurisdiction to block ITC cannot be countenanced, especi…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The Petitioner is before this Court against the impugned blocking of the Input Tax Credit in the Electronic Credit Ledger of the Petitioner for the tax period 01.10.2025 to 31.12.2025 under Rule 86A of the respective GST Rules on 05.12.2015. 2. Although, it has not been stated in the Affidavit, it was brought to the knowledge of this Court that…