CAMD RF 81-12104-147
The ZiS-23 shot its 10.5 kg shell at 1149 m/s. This is a heavier shell at a larger velocity than the German KwK 43, made 3 years later. As a result, it gets higher penetration: 219 mm at 100 meters (according to the de Marre equation, using the ZiS-S-53 as a reference). The ZiS-24 was no slouch either. Its 18.8 kg shell flying at 1013 m/s would also be able to penetrate 219 mm of armour at 100 meters (using the 107 mm model 1910/30 gun as reference).
This is pretty excellent penetration for 1940, but just like with those ridiculous 107 mm guns, it was too much penetration. Current 76 mm and 85 mm guns were capable of combating any enemy armour, and there was no need for overpriced super weapons. According to some sources, the guns were manufactured, but never put through a proper set of trials.