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D. RANGANATHAN & CO. vs. THE ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
R.senniappan
Res. Counsel
C.harsha Raj

Petitioner / Applicant

D. RANGANATHAN & CO.

Respondent THE ASSISTANT COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Apr 11, 2023
Order No.

W.P.No.11002 of 2023 And WMP.Nos.10893 & 10894 of 2023

Citation

2023(4) TAXREPLY 7334
Original Order
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ORDER

ORDER The petitioner is a proprietor and a dealer under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017. In respect of the period 2017- 18, the petitioner's bank account had been blocked under Rule 86A of the Tamil Nadu Goods and Services Tax Rules, 2017 (in short 'Rules'). 2.The petitioner had made a representation for unblocking of the account. This representation was taken up for consideration by the Assistant Commissioner (RAL)(FAC). A notice was issued on 15.04.2021. The petitioner was informed that Input Tax Credit (ITC) had been availed allegedly, fraudulently and hence there was a liability both for CGST and SGST. 3.The petitioner was called upon to file objections and was also heard. Pursuant thereto, an order was passed on 16.07.2021, considering the request of the petitioner for unblocking of credit under Rule 86A in its favour. 4.Rule 86A reads thus: '[86A. Conditions of use of amount available in electronic credit le....

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