WP No. 21301 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21301 of 2026 M/s. United Enterprises Rep. by its Managing Partner R.Krishnamurthi, Shed No. 86, SIDCO Industrial Estate, Coimbatore 641021 ..Petitioner(s) Vs 1. The Joint Director Directorate General of GST Intelligence, Coimbatore Zonal unit, 155- 1 Lakshmanan Street, Ukkadam, Coimbatore 641 001 2. The Principal Commissioner of CGST and Central Excise Coimbatore GST Commissionerate, Coimbatore 3. Superintendent of GST and C.Ex Coimbatore III E Range,1667A, Adithya Towers, Trichy Main Road, Ramanathapuram, Coimbatore 641045 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Mandamus, calling for the records in the letter given by the petitioner to the 3rd respondent herein, dated 17.11.2025, and direct the 3rd respondent to act on the same by unblocking the Electronic Credit Ledger of the petitioner, that is blocked on 08.08.2025. https://www.mhc.tn.gov.in/judis WP No. 21301 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.K G Jayasuriya For Respondent(s): Mr. S. Gurumoorthy, Sr. SC Mr. G. Meganathan Jr. SC for R2 & R3 Mr.G.Meganathan, Sr. SC for R1 ************ ORDER A blocking order was issued on 25.08.2025. Seeking a direction for unblocking, this writ petition was filed in April 2026. 2. At the previous hearing on 07.08.2026, it was recorded that the one year maximum duration of the blocking order expired on 07.08.2026. At today's hearing, learned counsel for the petitioner submits that the electronic credit ledger remains blocked. 3. Since a blocking order is a provisional measure, typically undertaken prior to determination of liability, Rule 86A prescribes the maximum life of a blocking order. Since such period has expired, the respondents shall take immediate steps to unblock the electronic credit ledger of the petitioner. This order will not, however, stand in the way of the respondents initiating https://www.mhc.tn.gov.in/judis WP No. 21301 of 2026 __________ Page3 of 4 determination proceedings under appropriate provisions or from issuing a fresh blocking order in accordance with law. 4. With these above observations, this writ petition is disposed of. There shall be no order as to costs. 21-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The Joint Director Directorate General of GST Intelligence, Coimbatore Zonal unit, 155- 1 Lakshmanan Street, Ukkadam, Coimbatore 641 001 2. The Principal Commissioner of CGST and Central Excise Coimbatore GST Commissionerate, Coimbatore 3. Superintendent of GST and C.Ex Coimbatore III E Range,1667A, Adithya Towers, Trichy Main Road, Ramanathapuram, Coimbatore 641045 https://www.mhc.tn.gov.in/judis WP No. 21301 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 21301 of 2026 21-08-2026 https://www.mhc.tn.gov.in/judis