2026 (3) TMI 77

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....I For the Petitioner(s) No. 1: Mr. Hardik V Vora (7123).   For the Respondent(s) No. 1: Mr CB Gupta (1685). ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. 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 w....

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.... conversion of the order from Section 74 of the CGST Act to Section 73 CGST Act, as prayed in Prayer Clause 5-b, the petitioner would be entitled to avail the benefits under Section 128A of the CGST Act for waiver of interest or penalty or both. For the purpose of examining the validity of the impugned order passed under Section 74 of the CGST Act, we had already directed learned advocate Mr. Vora....

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....at the order-in-original passed under Section 74 of the CGST Act deserves to be converted, no direction can be issued by this Court to convert the same into an order under Section 73 of the CGST Act, particularly in view of the specific findings recorded by the adjudicating authority. The adjudicating authority has categorically recorded that the petitioner-taxpayer failed to produce any of the do....

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....te Mr. Vora has submitted that for the financial year 2018-19, the adjudicating authority passed an order dated 24.07.2023 under Section 73 of the CGST Act on the basis of documentary evidence furnished by the petitioner, and no observation relating to fraud or misrepresentation was recorded therein, despite finding that the petitioner had wrongly self-assessed excess ITC in contravention of Secti....