High Court of Madras28 August 2026

Tvl Nualco (P.) Ltd. v. Office of the Assistant Commissioner (ST)

For revenue

WP NO. 28502 OF 2026

The ruling in brief

Where petitioner's electronic credit ledger was blocked under Rule 86A upon finding of bill trading by supplier, and petitioner sought to use blocked ITC for appellate pre-deposit under Section 49(4) read with Section 107, use of credit ledger for pre-deposit is ordinarily permitted but is barred when credit stands blocked, as Section 49(4) does not confer absolute right to such use during blockage

Provisions considered

Section 107, read with section 49, 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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Tvl Nualco (P.) Ltd. v. Office of the Assistant Commissioner (ST)

The ruling in brief

Provisions considered

Tvl Nualco (P.) Ltd. v. Office of the Assistant Commissioner (ST)

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