Karnataka High Court Quashes GST Revision Order, Reiterates Mandatory Assessment Procedure

Karnataka High Court Quashes GST Revision Order, Reiterates Mandatory Assessment Procedure

In a significant ruling for GST administration and taxpayers, the Karnataka High Court has set aside a GST revision order passed by the Commercial Tax Department, holding that revisional powers cannot be exercised without first completing the mandatory assessment proceedings prescribed under the GST law. The court emphasized that once an audit is concluded, the … Read more