Section 74 GST Order Cannot Be Converted to Section 73 Without Evidence: Gujarat HC

R B Pandey And Sons Vs Assistant Commissioner (Gujarat High Court) The Gujarat High Court considered a writ petition in which the petitioner pressed only prayer clause 5(b). Through this prayer, the petitioner sought a writ directing the respondent to treat an Order-in-Original dated 2022–23, passed under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act) for the financial year 2017–18 determining a demand of Rs. 79,34,968, as an order passed under Section 73 of the CGST Act. Earlier, on 04.02.2026, the Court examined the scheme of Section 128A of the CGST Act along wit...