WP No. 21860 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21860 of 2026 Ms.Kanchana Vancheeswaran Director of Aries Process Controls Private Limited,175, 4th Main Road, Balamurugan Gardens, Rajiv Gandhi RoadOMR, Thuraipakkam, Chennai - 600067. ..Petitioner(s) Vs 1. Assistant Commissioner (ST) Sholinganallur Assessment Circle Room No.241, second floor, integrated building for commercial taxes and registration department, fanepet, nandanam, chennai - 600035. 2. State Tax Officer Sholinganallur Assessment Circle Room No. 240, Second Floor Integrated Building for Commercial Taxes and Registration Department,Fanepet, Nandanam, Chennai - 600035. 3. The Zonal Manager ICICI Bank P B No. 1610, Dare House Annexe 44 Moore Street Parrys Corner, George Town Chennai - 600001. 4. Deputy Commissioner (ST)(GST)(Appeals), Chennai South 3rd Floor, PAPJM Building Greams Road, Chennai - 600006. ..Respondent(s) calling for the records relating to the impugned Form GST DRC-13, issued by the 1st Respondent vide GSTIN 33AADCK8576F2ZC / https://www.mhc.tn.gov.in/judis WP No. 21860 of 2026 __________ Page2 of 4 2020-2021 dated 10.03.2026 insofar as the Petitioners PAN ASZPK3188Q, and quash the same and pass such other order or orders as this Honble Court may deem fit and proper in the circumstances of the case, and thus render justice. For Petitioner(s): Srinivasan V Abirami S Srimathi S For Respondent(s): ORDER An order in original dated 27.11.2025 was successfully challenged in W.P.No.22184 of 2026, wherein, by order dated 22.06.2026, the order impugned therein was set aside. This writ petition pertains to recovery proceedings pursuant to the above mentioned orders. In view of the assessment order being set aside, the orders impugned herein are set aside on the same terms indicated therein. 30-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAL https://www.mhc.tn.gov.in/judis WP No. 21860 of 2026 __________ Page3 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAL WP No. 21860 of 2026 30-06-2026 https://www.mhc.tn.gov.in/judis WP No. 21860 of 2026 __________ Page4 of 4 To 1. Assistant Commissioner (ST) Sholinganallur Assessment Circle Room No.241, second floor, integrated building for commercial taxes and registration department, fanepet, nandanam, chennai - 600035. 2. State Tax Officer Sholinganallur Assessment Circle Room No. 240, Second Floor Integrated Building for Commercial Taxes and Registration Department,Fanepet, Nandanam, Chennai - 600035. 3. The Zonal Manager ICICI Bank P B No. 1610, Dare House Annexe 44 Moore Street Parrys Corner, George Town Chennai - 600001. 4. Deputy Commissioner (ST)(GST)(Appeals), Chennai South 3rd Floor, PAPJM Building Greams Road, Chennai - 600006. https://www.mhc.tn.gov.in/judis