M/S. Nl Tile Art Private Limited vs. Additional Commissioner Of Commercial Taxes (Smr-2)
Held
The Court held that initiating revision proceedings under Section 108(1) of the Act based solely on an audit report, without first initiating proceedings under Section 73 or 74, is impermissible and without authority of law.
Facts
The petitioner challenged a revisionary notice issued by the respondent under Section 108(1) of the CGST/KGST Act. The notice was issued pursuant to audit reports, but no proceedings under Section 73 or 74 of the Act had been initiated.
Key Issues
Whether revisionary powers under Section 108(1) of the CGST/KGST Act can be invoked against an audit report without initiating proceedings under Section 73 or 74.
Sections Cited
Section 108, Section 73, Section 74, Section 65(7)
AI-generated summary — verify with the full judgment below
- 1 -
HC-KAR NC: 2025:KHC:54224 WP No. 38051 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 38051 OF 2025 (T-RES) BETWEEN:
M/S. NL TILE ART PRIVATE LIMITED, SURVEY NO. 21/1, BETTADASANAPURA, BEGUR -2, BENGALURU - 560 068. (REP. BY NAVEEN KUMAR B S, AGED ABOUT 43 YEARS, S/O B N SRINIVAS, DIRECTOR OF PETITIONER COMPANY) …PETITIONER
(BY SRI RAGHAVENDRA C R, ADVOCATE)
AND:
ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES (SMR-2), 8TH FLOOR, VTK-1, GANDHINAGAR, BANGALORE - 560 009. …RESPONDENT
(BY SRI K HEMA KUMAR, AGA)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE IMPUGNED REVISIONARY NOTICE BEARING NO. ADCOM(SMR)-2/SMR-14/2025-26 DATED 05.11.2025 ISSUED BY THE RESPONDENT, ENCLOSED AS ANNX- A FOR THE RASONS STATED IN THE GROUNDS ETC.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.