R B PANDEY AND SONS v. ASSISTANT COMMISSIONER, CENTRAL CGST AND CENTRAL EXCISE, DIVISION IX (ANKLESHWAR) – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
R B PANDEY AND SONS
v.
ASSISTANT COMMISSIONER, CENTRAL CGST AND CENTRAL EXCISE, DIVISION IX (ANKLESHWAR)
R/SPECIAL CIVIL APPLICATION No. 8054 of 2025 dated 13.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 16, 31, 41, 42, 73 & 74
Rule Number : Rule 36 & 71
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of revenue
Order under Section 74 – Prayer for conversion to Section 73 – Petitioner sought mandamus to treat order as order under Section 73 to avail benefits under Section 128A – Court earlier granted opportunity to produce supporting documents like tax invoices, GSTR-3B, GSTR-2A for ITC under Rule 36 – Petitioner failed to produce any documents – Adjudicating authority recorded categorical findings of fraudulent ITC availment without goods/services, contravening Sections 16, 41(1) & 42(5) read with Rule 71(4) – Contrast noted with separate order under Section 73 where documents produced – No evidence to negate fraud or willful misstatement – Held: Prayer clause 5(b) rejected – Petition dismissed.
Represented By:
Counsel for the Petitioner: Hardik V Vora
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