# M/S.VRAA and Co vs Assistant Commissioner of GST and Central Excise

Court: madras High Court
Date: 2026-06-23
Petitioner: M/S.VRAA and Co
Respondent: Assistant Commissioner of GST and Central Excise

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1343350)

## Judgment text (excerpt)

WP No. 22458 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22458 of 2026 and W.M.P.Nos.24381 & 24382 of 2026 M/S.VRAA and Co Rep. by its partner K.Ayyappan, old no.110, new no.111-A, mount view building, 2nd floor, opposite ITC grand hotel, mount road, guindy, chennai - 600032. ..Petitioner(s) Vs 1. Assistant Commissioner of GST and Central Excise Guindy division, chennai south commissionerate no.692, M.H.U.Complex, anna salai, nandanam, chennai – 600035. 2. The Bank Manager ICICI Bank Limited,110, Prakash Presidium, Uthamar Gandhi Salai,Nungambakkam High Road, Chennai - 600034. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, To call for the records of the first respondent in GSTIN 33AARFV0384P1ZF in Form GST DRC-13 bearing C. No. IV/16/07/2020 GST Tech (PART-III) in RFN-MA331125123284E dated 21.11.2025 for the year 2019-20 and to quash this bank attachment order as illegal and against the provisions of law in this case. __________ Page1 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2026 01:41:50 

https://niyam.ai/judgements/high-court/2026/june/m-s-vraa-and-co-vs-assistant-commissioner-of-gst-and-central-excise