Gujarat High Court Holds Conversion of Section 74 CGST Order to Section 73 Not Permissible Without Supporting Evidence
The Gujarat High Court has ruled that in the absence of documentary evidence, an order passed under Section 74 of the CGST Act cannot be converted into an order under Section 73. The Court emphasized that specific findings of fraud and lack of supporting documents preclude such conversion, upholding the adjudicating authority’s decision.
