2026-VIL-176-GUJ
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SGST High Court Cases

GST - Conversion of Order from Section 74 to Section 73 of CGST Act, 2017 – Petitioner seeking conversion of an order passed under Section 74 of the CGST Tax Ac to an order under Section 73 - Whether the petitioner was entitled to the benefit of conversion of the order from Section 74 to Section 73 of the CGST Act in the absence of production of relevant documents – HELD - For conversion of the order from Section 74 to Section 73, the petitioner was required to provide supporting documents to demonstrate that the order-in-original passed under Section 74 deserved to be converted. However, the petitioner failed to produce any documentary evidence such as tax invoices, debit notes, or other relevant records to substantiate its claim - The adjudicating authority had categorically recorded that the petitioner failed to produce the documents prescribed for availment of Input Tax Credit under Rule 36 of the CGST Rules, 2017, and had concluded that there was a fraudulent act on the part of the petitioner in availing the ITC without receipt of goods or services. In the absence of any documentary evidence, no direction can be issued to convert the order from Section 74 to Section 73 of the CGST Act - The order passed under Section 73 for another financial year, where the petitioner had produced relevant documents, cannot assist the petitioner in the present case - The prayer for conversion of Order from Section 74 to Section 73 is rejected and the petition is dismissed
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