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 with the first proviso and sub-section (2) of Section 75 of the CGST Act, and also referred to the Circular dated 15.10.2024. The Court observed prima facie that if the petitioner could establish a case for conversion of the order from Section 74 to Section 73, the petitioner might become entitled to avail benefits under Section 128A relating to waiver of interest, penalty, or both. The Court had therefore directed the petitioner to produce supporting documents to examine the validity of the order passed under Section 74.
When the matter was taken up again, the petitioner’s counsel admitted that the petitioner did not possess any supporting documents. The Court had sought such documents to determine whether the order passed under Section 74 could be converted into one under Section 73.
