Arise Steels Private Limited Vs Assistant Commissioner (ST)
Date: July 8, 2025
Subject Matter
ITC blockage cannot continue if an appeal is filed with the necessary pre-deposit
Summary
The case pertains to W.P(MD)No.18606 of 2025, where the petitioner filed for a Mandamus to instruct the first respondent to unblock its Input Tax Credit (ITC) of Rs.3,20,04,662/(including CGST of Rs.1,64,85,568/- and TNGST of Rs.1,55,19,094/-), which…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT W.P(MD)No.18606 of 2025 has been filed for a Mandamus to direct the first respondent to unblock the petitioner’s Input Tax Credit (ITC) under the Tamil Nadu Goods and Service Tax Act, 2017 (TNGST Act)/Central Goods and Service Tax Act, 2017 (CGST Act) amounting to Rs.3,20,04,662/-(CGST – Rs.1,64,85,568/- and TNGST – Rs.1,55,19,094/-)…