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Madras HC Upholds GST ITC Blockage Based on Material Showing Alleged Fake Transactions
Case Law Details
- Case Name
- V.V. Iron Steel Company Private Limited Vs Assistant Commissioner (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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V.V. Iron Steel Company Private Limited Vs Assistant Commissioner (Madras High Court)
The Madras High Court considered a writ petition challenging an order rejecting the petitioner’s request to unblock Input Tax Credit (ITC) of Rs.4,10,94,906 blocked in its Electronic Credit Ledger under Rule 86A of the CGST Rules, 2017. The petitioner sought quashing of the order and restoration of the blocked ITC for utilisation towards GST liabilities.
The petitioner, a manufacturer of TMT steel bars, was subjected to search operations on 16.09.2025 and 14.10.2025. Following these searches, the Depart...






