Dismissed¶31

M/s.Kamachi Steels Pvt. Ltd. v. The Assistant Commissioner(St)

Madras HC3 Dec 2025WP/15526/2023

Case brief

AI extract

What is this about?

Kamachi Steels Pvt Ltd v Assistant Commissioner (ST) Review and Appeal Zone-III; Madras High Court; Justice C.Saravanan; 03.12.2025; WP.No.15526 of 2023; W MP.Nos.15052 & 15053 of 2025; Article 226 certiorari; Rule 86A(1)(a) and (c) TNGST Rules 2017; blocking of Input Tax Credit; Electronic Credit Ledger; GSTIN:33AAACK4450B1Z7; notice dated 02.05.2023; unblocking of ITC; writ dismissed as infructuous; no costs; merits not adjudicated; no cases cited.

What did the court decide?

None. Writ petition dismissed as infructuous; no costs; connected miscellaneous petitions (W MP.Nos.15052 & 15053 of 2025) closed. ¶31

M/s.Kamachi Steels Pvt. Ltd. Vs The Assistant… — Writ and Judicial Review | Madras HC (2025)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 03.12.2025

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CORAM

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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WP.No.15526 of 2023

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and

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W MP.Nos . 15052 & 15053 of 2025

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M/s.Kamachi Steels Pvt Ltd. Rep by its Director, Sri Sardarmal Kothari No.664, T.H.Road, Tondiarpet, Chennai 600081 ... Petitioner

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Vs.

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The Assistant Commissioner (ST) Review and Appeal Zone -III, Integrated Building for Commercial Taxes Department, No.32, Elephant Gate Bridge Road, Chennai 600003 ..Respondent

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Prayer : This Writ Petition is filed under Article 226 of the Constitution of India

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for issuance of a writ of Certiorari to call for the records relating to the Notice

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Page No. 1 of 5

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https://www.mhc.tn.gov.in/judis

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of Intimation-Blocking the Input Tax Credit in the Electronic Credit Ledger of

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the petitioner, issued under Rule 86 A (1) (a) and (c ) of TNGST Rules, 2017 in

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GSTIN:33AAACK4450B1Z7 of the petitioner dated 02.05.2023 issued by the

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respondent and quash the same.

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For Petitioner : Mr.M.A.Mudimannan

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For Respondent : Mrs.K.Vasanthamala

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Government Advocate

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ORDER

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Mrs.K.Vasanthamala, learned Government Advocate takes notice for the

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Respondent.

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Learned counsel for the Petitioner submits that this Writ Petition has

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become infructuous in the light of the subsequent development of unblocking of

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the Input Tax credit.

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Recording the submission and the endorsement made by the learned

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Page No. 2 of 5

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https://www.mhc.tn.gov.in/judis

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counsel for the Petitioner, this Writ Petition stands dismissed as infructuous. No

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costs. Connected consequently connected miscellaneous petitions are closed.

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03.12.2025

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Neutral Citation: Yes/No

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The Assistant Commissioner (ST) Review and Appeal Zone -III, Integrated Building for Commercial Taxes Department, No.32, Elephant Gate Bridge Road, Chennai 600003

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Page No. 3 of 5

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https://www.mhc.tn.gov.in/judis

C.SARAVANAN.,J

Page No. 4 of 5

https://www.mhc.tn.gov.in/judis

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