https://www.taxtmi.com/caselaws?id=164883 Under the OVAT audit scheme, the delegation notification was held to restrict only the stage of selecting dealers for audit and issuing direction under section 41, not the conduct of an audit by a duly constituted team under rule 43 after selection. On that basis, the audit by the Intelligence Range officer was not treated as without jurisdiction, and the assessment was not faulted on that ground. The use of Form E27 instead of Form VAT-303 also did not invalidate the assessment because the assessee received the report, replied to the notice, and suffered no prejudice; the deviation was treated as substantial compliance and not a breach of natural justice. en-us Wed, 28 Jul 2010 00:00:00 +0530 Tue, 30 Sep 2014 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164883 Under the OVAT audit scheme, the delegation notification was held to restrict only the stage of selecting dealers for audit and issuing direction under section 41, not the conduct of an audit by a duly constituted team under rule 43 after selection. On that basis, the audit by the Intelligence Range officer was not treated as without jurisdiction, and the assessment was not faulted on that ground. The use of Form E27 instead of Form VAT-303 also did not invalidate the assessment because the assessee received the report, replied to the notice, and suffered no prejudice; the deviation was treated as substantial compliance and not a breach of natural justice. Case-Laws VAT and Sales Tax Wed, 28 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164883