https://www.taxtmi.com/caselaws?id=163356 An officer conducting a statutory audit under the West Bengal Value Added Tax framework may issue a pre-complaint show-cause notice where a prima facie tax offence is detected, because the Act and Rules do not prescribe an exclusive procedure reserving complaint initiation to the Commissioner alone. The additional opportunity to explain is a procedural safeguard for the dealer, not a statutory precondition to later police complaint action. The tribunal therefore held that the Assistant Commissioner had authority to seek an explanation before proceeding further, and the notice was not invalid for want of jurisdiction. en-us Tue, 19 Jun 2007 00:00:00 +0530 Tue, 01 Apr 2014 11:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163356 An officer conducting a statutory audit under the West Bengal Value Added Tax framework may issue a pre-complaint show-cause notice where a prima facie tax offence is detected, because the Act and Rules do not prescribe an exclusive procedure reserving complaint initiation to the Commissioner alone. The additional opportunity to explain is a procedural safeguard for the dealer, not a statutory precondition to later police complaint action. The tribunal therefore held that the Assistant Commissioner had authority to seek an explanation before proceeding further, and the notice was not invalid for want of jurisdiction. Case-Laws VAT and Sales Tax Tue, 19 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163356