IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP.No.41177 & 41179 of 2025 Tvl Panruti Cashew Private Limited (Represetned by its director, Mr. Vishwasakthivel) 95, East Main Road, Chennai, Chengalpattu, Tamil Nadu 600075. ..Petitioner(s)

Vs Assistant Commissioner RAL FAC O/O The Deputy commissioner (ST) Chengalpattu Zone ..Respondent(s)

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus calling for the records on the files of the Respondent herein in his proceeding in RC. No. 3218/2024/A3 dated 20.11.2024 and quash the same while also directing the respondent herein to unblock the petitioner’s Input Tax Credit (ITC) amounting to Rs. 12,71,197/- in CGST and Rs.2,37,867/- in SGST blocked vide proceeding in RC. No. 3218/2024/A3 dated 20.11.2024 and consequently, permit the petitioner to debit the corresponding ITC from their electronic credit ledger.

For Petitioner(s): M/s. B. Syed Abdul Wakeel For Respondent(s): Mr. T.N.C. Kaushik Additional Government Pleader

ORDER

In this writ petition, the petitioner is before this Court against the Impugned blocking of Input Tax Credit under Rule 86A of the respective GST Rules dated 20.11.2024.

2. The present writ petition was filed on 23.09.2025. In terms of Rule

86A of the respective GST Enactments, the blocking of Input Tax Credit ceases to operate upon the expiry of a period of one year from the date of imposition of such restriction.

3. Therefore, as on date, the blocking of Input Tax Credit has ceased to be in force, not withstanding the fact that the petitioner had secured an interim order from this Court on 24.09.2025, following the decision of this Court in Arise Steels Private Limited vs. The Assistant Commissioner (ST), State Tax Officer (FAC), Kulithalai.

4. Consequently, the writ petition is disposed of by directing the respondent to unblock the Input Tax Credit, without prejudice to the right of the respondent to initiate fresh proceedings in accordance with law, if so advised.

5. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.

18-02-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No av To Assistant Commissioner RAL FAC O/O The Deputy commissioner (ST)

Chengalpattu Zone C.SARAVANAN, J.

av and WMP.No.41177 & 41179 of 2025

18-02-2026