High Court of Madras8 June 2026

Ace Tech Heavy Fab (P.) Ltd. v. State Tax Officer

For revenueRemanded

W.P.NOS.2026, 2075, 2079, 2081, 2086 AND 2092 OF 2025

The ruling in brief

Where petitioner failed to respond to requests for information and show cause notices regarding possible non-payment, short payment, erroneous refund, or wrongful ITC, non-response amounted to suppression to evade tax, justifying invocation of extended limitation and initiation of proceedings under Section 74; hence ex parte orders were warranted in absence of substantive reply, but matter remitted for de novo adjudication.

Where DRC-01A intimations and notices were issued for tax periods 2018-2019 and 2019-2020 after scrutiny and no replies were filed, ex parte orders confirming proposals were within limitation under Sections 73 and 74, and Appellate Authority could convert to Section 73 proceedings if Section 74 was wrongly invoked, provided proper reply to DRC-01 was available

Provisions considered

Section 74 of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017; Section 73, read with section 74, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Ace Tech Heavy Fab (P.) Ltd. v. State Tax Officer

The ruling in brief

Provisions considered

Ace Tech Heavy Fab (P.) Ltd. v. State Tax Officer

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Arup Datta v. State of West Bengal

Read the full analysis