V.V. Iron Steel Company Private Limited Vs Assistant Commissioner
Date: June 4, 2026
Subject Matter
Blocking of Electronic Credit Ledger Justified for Fraudulent ITC Availment Under Rule 86A
Summary
The Madras High Court considered a writ petition challenging an order rejecting the petitioner’s request to unblock Input Tax Credit (ITC) of Rs.4,10,94,906 blocked in its Electronic Credit Ledger under Rule 86A of the CGST Rules, 2017. The petitione…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The Writ Petition has been filed seeking issuance of a Writ of Certiorarified Mandamus to call for the records pertaining to the impugned order dated 12.03.2026, quash the same and consequently to direct the respondents to unblock the Input Tax Credit (ITC) of Rs.4,10,94,906/- under the CGST and SGST Acts in the petitioner’s Electronic Credit Le…