High Court of Madras1 September 2026

Syed Ahamed Ibrahim v. Assistant Commissioner (ST) (RAL) (FAC)

WP NO. 33980 OF 2026

The ruling in brief

Where assessee’s credit ledger was blocked under rule 86A pending appeal on wrongful ITC availment and statutory pre-deposit was made from electronic cash ledger, blocking under rule 86A remained provisional and capped at one year, deemed stay on recovery operated from appeal filing, prohibiting appropriation but not affecting ongoing blocking, thus unblocking request required consideration within rule 86A framework

Provisions considered

Section 107, read with section 79, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 - Rule 86A of Central Goods and Services Tax Rules, 2017/Tamil Nadu Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Syed Ahamed Ibrahim v. Assistant Commissioner (ST) (RAL) (FAC)

The ruling in brief

Provisions considered

Syed Ahamed Ibrahim v. Assistant Commissioner (ST) (RAL) (FAC)

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST

Read the full analysis