Dismissed¶59

Sri Bannariamman Enterprises v. the Assistant Commissioner (St)

Madras HC20 Aug 2025WP/22041/2025

Case brief

AI extract

What is this about?

Rule 86A Electronic Credit Ledger block/unblock; TNGST Rules 2017 / CGST Rules 2017; Article 226 writ of Certiorari; GSTIN-specific Reference Nos.BL3305250000217, BL3304250001110, BL3305250000215, BL3305250000606, BL3305250000599; withdrawal with endorsement in case bundles; dismissed as withdrawn; no costs; connected W.M.P.s closed; High Court of Judicature at Madras; Justice Krishnan Ramasamy; decision date 20.08.2025.

What the court decided

AI extract

Sri Bannariamman Enterprises Vs the Assistant… — GST and Indirect Tax | Madras HC (2025)

¶1

W.P.Nos.22041, 22044, 22048, 22056 & 22062 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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Dated : 20.08.2025

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CORAM

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THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY

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W.P.Nos.22041, 22044, 22048, 22056 & 22062 of 2025 & W.M.P.Nos.24773, 24775, 24780, 24792 & 24797 of 2025

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Sri Bannariamman Enterprises, Rep by Proprietor, Rangasamy Vijayakala, No.66/3A, Near Ganesapuram, Kuppepalayam Post, SS Kumal via Coimbatore 641 107

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... Petitioner in WP.No.22041 of 2025

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Goodwill Traders, Rep by its Partner, Rubeshkumar, 4/205B, Anthoniar Nagar, Muthalipalayam Road, Kattampatti Post, Ganeshapuram, Coimbatore 641 107

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... Petitioner in WP.No.22044 of 2025

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Vs.

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1.The Assistant Commissioner (ST), Avinashi Assessment Circle, Avinashi Srinivasapuram Veterinary Hospital Compound, Covai Avinashi Road, Avinashi 641 654.

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2.The Commercial Tax Officer, TNZ048, Admn. State, Office of the Deputy Commissioner I (ST), 42, CT New Building, Tiruppur I, Kumaran Road, Tiruppur 641 601

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1/8

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

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W.P.Nos.22041, 22044, 22048, 22056 & 22062 of 2025

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3.The Joint Commissioner (ST), Erode Division, Intelligence, 161, Ground Floor, Commercial Taxes Annexe Building, Meenakshi Sundaranar Salai, Erode 638 001 ... Respondents in WP.Nos.22041 & 22044 of 2025

¶18

W.P.No.22048 of 2025:

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Sun Traders, Rep by its Proprietor, Samuel Gershom Amirtham, F24, Martin Daisy Residency, Balaji Nagar Extn, Coimbatore South (PO) Ramanathapuram, Coimbatore 641 045

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... Petitioner

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Vs.

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1.The Assistant Commissioner (ST), Palladam II Assessment Circle, No.10, Pollachi Road, Palladam 641 664 2.The Commercial Tax Officer (ST), TNZ059-Admn.State Office of the Deputy Commissioner III (ST) 42, CT New Building, Kumaran Road, Tiruppur 641 601 3.The Joint Commissioner (ST), Erode Division, Intelligence, 161, Ground Floor, Commercial Taxes Annexe Building, Meenakshi Sundaranar Salai, Erode 638 001

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... Respondents

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2/8

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

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W.P.Nos.22041, 22044, 22048, 22056 & 22062 of 2025

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W.P.Nos.22056 & 22062 of 2025:

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Lotus Steel, Rep by Proprietor, Rambabu Kankani, No.16/1, SN Layout, Edyarpalayam Post, Kavundampalayam, Coimbatore 641 025.

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... Petitioner in WP.No.22056 of 2025

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Platinum Steel, Rep by Proprietor, Rambabu Kankani, No.16/1, SN Layout, Edyarpalayam Post, Kavundampalayam, Coimbatore 641 025.

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...Petitioner in WP.No.22062 of 2025

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Vs.

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1.The Assistant Commissioner (ST), Velandipalayam Assessment Circle, CT Annex Building, Dr.Balasundaram Salai, Coimbatore 641 025.

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2.The Assistant Commissioner (ST), TNZ002, Admn.State Office of the Deputy Commissioner (ST), Coimbatore Zone II, CT Annex Building, Dr.Balasundaram Salai, Coimbatore 641 018

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3.The Joint Commissioner (ST), Erode Division, Intelligence, 161, Ground Floor, Commercial Taxes Annexe Building, Meenakshi Sundaranar Salai,Erode 638 001

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... Respondents

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Common Prayer:

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Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari,

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directing the Second Respondent to forthwith unblock the

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3/8

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

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W.P.Nos.22041, 22044, 22048, 22056 & 22062 of 2025

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Petitioners Electronic Credit Ledger under Rule 86A of the Tamil Nadu Goods and Services Tax Rules, 2017/ Central Goods and Services Tax Rules, 2017 which was blocked by the 2nd Respondent vide Reference No.BL3305250000217 dated 07.05.2025 in respect of GSTIN No.33AEKPV8226R1ZK

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directing the Second Respondent to forthwith unblock the Petitioners Electronic Credit Ledger under Rule 86A of the Tamil Nadu Goods and Services Tax Rules, 2017/ Central Goods and Services Tax Rules, 2017 which was blocked by the 2nd Respondent vide Reference No. BL3304250001110 dated 30.04.2025 in respect of GSTIN No.33AHZPA7969G1ZR

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directing the Second Respondent to forthwith unblock the Petitioners Electronic Credit Ledger under Rule 86A of the Tamil Nadu Goods and Services Tax Rules, 2017/ Central Goods and Services Tax Rules, 2017 which was blocked by the 2nd Respondent vide Reference No.BL3305250000215 dated 07.05.2025 in respect of GSTIN No.33AAIFG1018NZI

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directing the Second Respondent to forthwith unblock the Petitioners Electronic Credit Ledger, which was blocked under Rule 86A of the Tamil Nadu Goods and Services Tax Rules, 2017 / Central Goods and Services Tax Rules, 2017 by the Second Respondent vide Reference No. BL3305250000606 dated 21.05.2025, in respect of the Petitioners 4/8

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

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W.P.Nos.22041, 22044, 22048, 22056 & 22062 of 2025

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GSTIN No.33ARJPK0383Q1ZD

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directing the Second Respondent to forthwith unblock the Petitioners Electronic Credit Ledger under Rule 86A of the Tamil Nadu Goods and Services Tax Rules, 2017/ Central Goods and Services Tax Rules, 2017 which was blocked by the 2nd Respondent vide Reference No.BL3305250000599 dated 21.05.2025, in respect GSTIN No. 33AAYFP9264F1ZM

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For Petitioner in all petitions : Mr.K.Sankaranarayanan For Respondent in all petitions : Mr.C.Harsha Raj, SGP

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COMMON ORDER

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The learned counsel for the petitioner seeks leave of this Court to withdraw these petitions and with regard to the same, he had made an endorsement in the case bundles.

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In view of the above, these writ petitions are dismissed as

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5/8

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

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W.P.Nos.22041, 22044, 22048, 22056 & 22062 of 2025

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20.08.2025

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withdrawn. No cost. Consequently, the connected miscellaneous petition is also closed.

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Speaking/Non-speaking order Index : Yes / No Neutral Citation : Yes / No nsa

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1.The Assistant Commissioner (ST), Velandipalayam Assessment Circle, CT Annex Building, Dr.Balasundaram Salai, Coimbatore 641 025.

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2.The Assistant Commissioner (ST), TNZ002, Admn.State Office of the Deputy Commissioner (ST), Coimbatore Zone II, CT Annex Building, Dr.Balasundaram Salai, Coimbatore 641 018

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3.The Joint Commissioner (ST), Erode Division, Intelligence, 161, Ground Floor, Commercial Taxes Annexe Building, Meenakshi Sundaranar Salai,Erode 638 001

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4.The Assistant Commissioner (ST), Palladam II Assessment Circle, No.10, Pollachi Road, Palladam 641 664

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5.The Commercial Tax Officer (ST), TNZ059-Admn.State Office of the Deputy Commissioner III (ST) 42, CT New Building,

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6/8

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

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W.P.Nos.22041, 22044, 22048, 22056 & 22062 of 2025

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Kumaran Road, Tiruppur 641 601

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6.The Joint Commissioner (ST), Erode Division, Intelligence, 161, Ground Floor, Commercial Taxes Annexe Building, Meenakshi Sundaranar Salai, Erode 638 001

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7.The Assistant Commissioner (ST), Avinashi Assessment Circle, Avinashi Srinivasapuram Veterinary Hospital Compound, Covai Avinashi Road, Avinashi 641 654.

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8.The Commercial Tax Officer, TNZ048, Admn. State, Office of the Deputy Commissioner I (ST), 42, CT New Building, Tiruppur I, Kumaran Road, Tiruppur 641 601

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9.The Joint Commissioner (ST), Erode Division, Intelligence, 161, Ground Floor, Commercial Taxes Annexe Building, Meenakshi Sundaranar Salai, Erode 638 001

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7/8

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

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W.P.Nos.22041, 22044, 22048, 22056 & 22062 of 2025

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KRISHNAN RAMASAMY.J.,

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nsa

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W.P.Nos.22041, 22044, 22048, 22056 & 22062 of 2025 & W.M.P.Nos.24773, 24775, 24780, 24792 & 24797 of 2025