GST Revision u/s 108 Quashed for Want of Prior Proceedings u/s 73/74: Karnataka HC

Navayuga Engineering Company Limited Vs Joint Commissioner of Commercial Taxes (Karnataka High Court)

Navayuga Engineering Company Limited filed a writ petition before the Karnataka High Court challenging the revision order issued by the Joint Commissioner of Commercial Taxes. The petitioner sought multiple reliefs, including quashing the impugned order, declaring Section 15(2) of the CGST Act inapplicable to the case, holding the invocation of revisional powers under Section 108(1) invalid, and ruling that interest under Section 50 and penalty under Section 73(9) of the CGST/SGST

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