IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 03.12.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W .M.P.Nos.4 2247 and 42248 o f 2025 P.Vetriselvan, Proprietor of M/s.IVC Labs and Environmental Services ... Petitioner Vs.

1.The Assistant Commissioner (ST), Sholinganallur Assessment Circle, The Integrated Building for Commercial Taxes and Registration Department (South Tower), Room No.218, II Floor, Nandanam, Chennai – 600 035.

2.The Deputy Commercial / State Tax Officer, Sholiganallur Assessment Circle, No.571, The Integrated Building for Commercial Taxes and Registration Department (South Tower), Room No.241, II Floor, Nandanam, Chennai – 600 035.

3.M/s.ICICI Bank Limited, Represented by its Authorised Signatory, E-32, II Avenue, Besant Nagar, Chennai – 600 090. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records pertaining to the Impugned Order in Form GST DRC-07 dated 27.08.2024 in Reference No.ZD3308242344397 passed by the 1st Respondent for Financial Year 2019-2020 and the consequent Impugned Recovery Notice dated 11.09.2025 issued by the 1st Respondent to the 3rd Re