IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 03.12.2025 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN WP.No. 15526 of 202 3 and W M P.No s . 15052 & 15053 of 2025 M/s.Kamachi Steels Pvt Ltd. Rep by its Director, Sri Sardarmal Kothari No.664, T.H.Road, Tondiarpet, Chennai 600081 ... Petitioner Vs. The Assistant Commissioner (ST) Review and Appeal Zone -III, Integrated Building for Commercial Taxes Department, No.32, Elephant Gate Bridge Road, Chennai 600003 ..Respondent Prayer : This Writ Petition is filed under Article 226 of the Constitution of India for issuance of a writ of Certiorari to call for the records relating to the Notice ____________ Page No. 1 of 5 https://www.mhc.tn.gov.in/judis of Intimation-Blocking the Input Tax Credit in the Electronic Credit Ledger of the petitioner, issued under Rule 86 A (1) (a) and (c ) of TNGST Rules, 2017 in GSTIN:33AAACK4450B1Z7 of the petitioner dated 02.05.2023 issued by the respondent and quash the same. For Petitioner : Mr.M.A.Mudimannan For Respondent : Mrs.K.Vasanthamala Government Advocate ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondent. 2. Learned counsel for the Petitioner submits that this Writ Petition has become infructuous in the light of the subsequent development of unblocking of the Input Tax credit. 3. Recording the submission and the endorsement made by the learned ____________ Page No. 2 of 5 https://www.mhc.tn.gov.in/judis counsel for the Petitioner, this Writ Petition stands dismissed as infructuous. No costs. Connected consequently connected miscellaneous petitions are closed. 03.12.2025 Neutral Citation: Yes/No gv To The Assistant Commissioner (ST) Review and Appeal Zone -III, Integrated Building for Commercial Taxes Department, No.32, Elephant Gate Bridge Road, Chennai 600003 ____________ Page No. 3 of 5 https://www.mhc.tn.gov.in/judis C.SARAVANAN.,J gv ____________ Page No. 4 of 5 https://www.mhc.tn.gov.in/judis WP.No. 15526 of 202 3 and W M P.No s . 15052 & 15053 of 2025 03.12.2025 ____________ Page No. 5 of 5 https://www.mhc.tn.gov.in/judis