Tvl. Guruvammal Tex Vs Assistant Commissioner (ST) - II
Date: August 3, 2025
Subject Matter
Electronic Credit Ledger Blocked Under Rule 86A to be Unblocked Upon Partial Deposit
Summary
The High Court has disposed of the writ petition, directing that the electronic credit ledger (ECL) which was blocked under Rule 86A, be unblocked forthwith upon the petitioner depositing a partial amount of Rs. 5,00,000/-. This decision was made con…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This Writ Petition is disposed of, after hearing the learned counsel for the petitioner and the learned Additional Government Pleader appearing for the respondents. 2. The specific case of the petitioner is that the freezing of the electronic credit ledger, purportedly, in exercise of powers under Rule 86A of the respective GST enactments, vide…