GST Order Passed U/s 74 Alleging Fraud Can’t Be Converted to S. 73 Without Supporting Documents: Gujarat High Court

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GST Order Passed U/s 74 Alleging Fraud Can’t Be Converted to S. 73 Without Supporting Documents: Gujarat High Court

GST

Published on

25/02/2026

By Mariya Paliwala

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The Gujarat High Court has held that the GST order passed under section 74 alleging fraud cannot be converted to section 73 of the CGST Act without supporting documents. The bench of Justice A.S. Supehia and Justice Pranav Trivedi has observed that the adjudicating authority has recorded that the petitioner had produced relevant documents, including…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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GST Order Passed U/s 74 Alleging Fraud Can’t Be Converted to S. 73 Without Supporting Documents: Gujarat High Court

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