R B Pandey And Sons Vs Assistant Commissioner
Date: February 12, 2026
Subject Matter
Order under Section 74 not Convertible to Section 73 Without Documentary Evidence.
Summary
The High Court rejected the petitioner's plea to convert an Order-in-Original passed under Section 74 of the CGST Act to an order under Section 73. The court found that the petitioner failed to produce any documentary evidence to contradict the adjud…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT Learned advocate Mr.Hardik V. Vora, for the petitioner has pressed only prayer clause 5(b), hence, we are passing the following order. 2. Prayer clause 5(b) reads as under: “5. b. Writ of Mandamus or writ, order, or direction in the nature of Mandamus directing the Respondent to treat the Order-in-Original No. 47/OIO/GST/Div-IX/AC/2022-23…