Navayuga Engineering Company Limited Vs Joint Commissioner of Commercial Taxes
Date: November 17, 2025
Court: High Court
Bench: Karnataka
Type: Writ Petition
Judge(s)/Member(s): S.R.KRISHNA KUMAR
Subject Matter
Revisional Power u/s 108 Cannot Precede Assessment Proceedings
Summary
Summary of Facts and Dispute: Audit Conclusion: The tax authorities conducted an audit for the petitioner, which resulted in a Revised Audit Observation dated 17.11.2023 . The petitioner submitted a reply, culminating in a final Audit Report (Form GS…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner seeks the following reliefs: “(a) To issue order(s), directions, writ(s) in the nature of Certiorari or any other writ quashing the Impugned Order in Revision bearing No. JCCT(ADMN)/DGSTO-6/GST/SMR-03/2025-26 dated 14.05.2025 passed by the Respondent is enclosed at Annexure-A as being without jurisdiction; (b) To…