https://www.taxtmi.com/caselaws?id=784875 The Karnataka HC held that revisional power under Section 108 of the GST law cannot be used to revise an audit observation or audit report when no proceedings under Sections 73 or 74 have been initiated. Where an audit reveals unpaid tax, short payment, erroneous refund, or wrongful input tax credit, the statute requires recourse to the specific recovery provisions, and a notice issued outside that sequence is without authority of law. The Court also held that the availability of a reply to the show cause notice did not bar writ jurisdiction because the notice itself lacked jurisdiction. The revisional notice was quashed, with liberty to proceed in accordance with law. en-us Thu, 18 Dec 2025 00:00:00 +0530 Tue, 13 Jan 2026 08:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784875 The Karnataka HC held that revisional power under Section 108 of the GST law cannot be used to revise an audit observation or audit report when no proceedings under Sections 73 or 74 have been initiated. Where an audit reveals unpaid tax, short payment, erroneous refund, or wrongful input tax credit, the statute requires recourse to the specific recovery provisions, and a notice issued outside that sequence is without authority of law. The Court also held that the availability of a reply to the show cause notice did not bar writ jurisdiction because the notice itself lacked jurisdiction. The revisional notice was quashed, with liberty to proceed in accordance with law. Case-Laws GST Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784875