My fav part of making my comic is doing the lighting/shading part. I personally don't think the lighting needs to be super realistic, it should be realistic enough for the scene but also as an artist you have much more freedom to exaggerate and manipulate it to fit the scene in your comic, i like using it as a tool to convey the emotions in the story.
I use multiply for shadows and overlay for lighting all with the same base colors, as when I make comics it's a lot harder to hand pick new base colors for each scene so using these layer effects helps a lot, this is an example i made a while ago:
Another example from panels in my comic, if i switch the lighting in these two i feel like the scene wouldn't have the same impact.

I hope what I'm trying to say makes sense, i like writing scenes in my comic with lighting in mind, i think because readers tend to notice bigger more dramatic shading it can be used as a tool to set the mood and tell the story better.