M/s ACE TECH HEAVY FAB PRIVATE LIMITED v. THE STATE TAX OFFICER & ORS.

Introduction

The petitioner, M/s Ace Tech Heavy Fab Private Limited, challenged six assessment orders passed under Section 74 of the CGST/TNGST Act for the Assessment Years 2018-19 to 2023-24. The demands arose pursuant to scrutiny of returns under Section 61 of the GST Act.

The proceedings commenced with scrutiny of the petitioner’s GST returns, followed by an inspection during which the department sought extensive information and documents. Although the petitioner initially furnished certain details, it failed to fully respond to subsequent notices issued in Form GST DRC-01A and Form GST DRC-01. Consequently, the Assessing Officer passed ex parte assessment orders, confirming the proposed tax demands under multiple heads.