Delegation of powers enables zonal JCs/DCs to authorize officers to conduct statutory VAT audits under DVAT audit provisions. The Commissioner delegates to Zonal Joint Commissioners/Dy. Commissioners and the Joint/Dy. Commissioners in charge of KCS and the Special Zone the power to issue authorizations in Form DVAT 50 to officers deployed to conduct audits of registered units under Section 58/58A of the DVAT Act, 2004 within their respective jurisdictions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Delegation of powers enables zonal JCs/DCs to authorize officers to conduct statutory VAT audits under DVAT audit provisions.
The Commissioner delegates to Zonal Joint Commissioners/Dy. Commissioners and the Joint/Dy. Commissioners in charge of KCS and the Special Zone the power to issue authorizations in Form DVAT 50 to officers deployed to conduct audits of registered units under Section 58/58A of the DVAT Act, 2004 within their respective jurisdictions.
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