https://www.taxtmi.com/caselaws?id=465962 After an audit disclosed alleged unpaid tax, short payment, erroneous refund, or wrongful input tax credit, the statute required the proper officer to initiate proceedings under Sections 73 or 74 of the Karnataka GST Act. Revisional proceedings under Section 108(1) could not be used as a substitute for those recovery provisions when no action under Sections 73 or 74 had first been taken. The revision notice issued solely on the basis of the audit report was therefore held impermissible, and the revisional order was declared illegal, arbitrary, and without authority of law. en-us Tue, 18 Nov 2025 00:00:00 +0530 Sat, 17 Jan 2026 08:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465962 After an audit disclosed alleged unpaid tax, short payment, erroneous refund, or wrongful input tax credit, the statute required the proper officer to initiate proceedings under Sections 73 or 74 of the Karnataka GST Act. Revisional proceedings under Section 108(1) could not be used as a substitute for those recovery provisions when no action under Sections 73 or 74 had first been taken. The revision notice issued solely on the basis of the audit report was therefore held impermissible, and the revisional order was declared illegal, arbitrary, and without authority of law. Case-Laws GST Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465962