https://www.taxtmi.com/caselaws?id=787322 Whether an order issued under Section 74 CGST can be recharacterised as an order under Section 73 turned on the presence of documentary evidence negating fraud, misrepresentation or suppression; statutory provisions on demand, input tax credit eligibility and procedural rules were applied to assess admissibility of records. The authority found absence of prescribed supporting documents and specific findings of fraudulent and deliberate availment of ineligible input tax credit, and therefore the request to convert the Section 74 order to a Section 73 order (to enable waiver benefits) was refused for lack of documentary proof and on the basis of those findings. en-us Fri, 13 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787322 Whether an order issued under Section 74 CGST can be recharacterised as an order under Section 73 turned on the presence of documentary evidence negating fraud, misrepresentation or suppression; statutory provisions on demand, input tax credit eligibility and procedural rules were applied to assess admissibility of records. The authority found absence of prescribed supporting documents and specific findings of fraudulent and deliberate availment of ineligible input tax credit, and therefore the request to convert the Section 74 order to a Section 73 order (to enable waiver benefits) was refused for lack of documentary proof and on the basis of those findings. Case-Laws GST Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787322