GRACE LOGISTICS vs The Assistant Commissioner (ST),

WP No. 25414 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25414 of 2026 and WMP.Nos.27705 & 27707 of 2026 Grace Logistics Represented by its Partner, Mr.Govindasamy Ethiraj, No.3, Vasantham Nagar, College Road, Tiruppur- 641 603. ..Petitioner Vs 1. The Assistant Commissioner (ST), North-1 Circle, Tiruppur. 2. The Branch Manager Kotak Mahindra Bank Ltd., Coimbatore-Trichy Road Branch,1603, Ground Floor, Bmh Srinivas Trichy Road, Coimbatore- 64101. ..Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records with respect to the Impugned Order vide Ref.No.ZD331225127307P dated 09.12.2025 passed under Section 73 along with summary of the Order under FORM GST DRC-07 and also the proceedings vide GSTIN: 33AAKFG3422G1ZR dated 09.12.2025 passed by the 1st Respondent and quash the same and consequently direct the 2nd Respondent to defreeze the Petitioner’s Bank Account bearing A/c.No.3946086992. For Petitioner: Ms. Gayathri Vasudevan __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded o