WP No. 24046 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24046 of 2026 and WMP.No.26158 of 2026 M/s. Apollo Speciality Hospitals Private Limited Represented by its Director, Rupinder Kaur, No.41/42, 53/54, Sathyadev Apartments MRC Nagar, R A Puram, Chennai 600028. ..Petitioner Vs The State Tax Officer Mandavelli Assessment circle Room No.423, IV Floor Integrated building for commercial Taxes and Registration Department Chennai-600 035. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of the Respondent herein vide Reference No. ZD330526021960L along with its accompanying detailed order vide GSTIN 33AADCN1803G1Z0/2018-19 both dated 05.05.2026, quash the same. For Petitioner: Mr. Prasad N. For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 24046 of 2026 __________ Page2 of 4 ORDER In relation to assessment order dated 20.11.2025, the petitioner had lodged an application for rectification on 03.02.2026. Meanwhile, the assessment order was challenged in W.P.No.18907 of 2026. By order dated 08.06.2026, the assessment order was set aside and the matter was remanded for consideration. Because the rectification application was rejected by order dated 05.05.2026, this writ petition has been filed. 2. Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the respondent. 3. In view of the assessment order being set aside by order dated 08.06.2026 in W.P.No.18907 of 2026, the rectification proceedings have been rendered infructuous. Recording the same, this writ petition is disposed of without any order as to costs. Consequently, connected miscellaneous petition is closed. 06-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 24046 of 2026 __________ Page3 of 4 To The State Tax officer Mandavelli Assessment circle Room No.423, IV Floor Integrated building for commercial Taxes and Registration Department Chennai-600 035. https://www.mhc.tn.gov.in/judis WP No. 24046 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24046 of 2026 and WMP.No.26158 of 2026 06-07-2026 https://www.mhc.tn.gov.in/judis