Ms Csv Investments Private Limited v. The Assistant Commissioner (St)
Case brief
What is this about?
Madras High Court disposes writ petition by Ms CSV Investments Private Limited against Assistant Commissioner (ST), NSC Bose Road Assessment Circle, challenging SCN Ref. No.ZD330226005066X dated 02.02.2026 seeking recovery of ITC Rs.2,74,116/- on alleged fake invoices of Tvl.MR.Bullion (GSTIN:33ABQFM7891L1ZD); negative blocking of ITC Rs.1,20,00,000/- noted; no interference with Show Cause Notices dated 30.01.2026 including Rule 86-A(1)(a) and (c) TNGST Rules 2017 notice for Rs.99,28,884/- plus interest and penalty; petitioner directed to reply under Rule 86(A)(2) of respective GST Rules and represent under Rule 86A before jurisdictional officer; Article 226 certiorarified mandamus; disposed at admission stage, no costs, connected WMPs 8793 and 8798 of 2026 closed.
What did the court decide?
Substantive prayers (quashing of the impugned SCN and time-bound release of blocked ITC) were not granted; the petitioner was directed to give a reply in terms of Rule 86(A)(2) and file an appropriate representation under Rule 86A before the Jurisdictional Officer, with the respondent to pass an order in accordance with law. No costs; connected Writ Miscellaneous Petitions closed.