High Court of Madras3 September 2026

Peersaly Mohamed Yousuff v. Assistant Commissioner (ST) (RAL) (FAC)

WP NO. 33986 OF 2026

The ruling in brief

Where electronic credit ledger was blocked under Rule 86A for alleged wrongful ITC and petitioner filed appeal with pre-deposit from cash ledger, deemed stay operated for recovery of balance, so no appropriation could be made from blocked credit ledger or cash ledger, though blocking under Rule 86A continued and unblocking request required consideration by authorities

Provisions considered

Section 107, read with section 79, 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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Peersaly Mohamed Yousuff v. Assistant Commissioner (ST) (RAL) (FAC)

The ruling in brief

Provisions considered

Peersaly Mohamed Yousuff v. Assistant Commissioner (ST) (RAL) (FAC)

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