https://www.taxtmi.com/caselaws?id=338480 Where Section 64(4) of the Tamil Nadu Value Added Tax Act, 2006 vested audit power exclusively in the Commissioner, authorisation of VAT audit by a Joint Commissioner amounted to an impermissible delegation outside the statutory scheme. As the audit was initiated without jurisdiction, the assessment orders founded on that audit could not be sustained. The Madras HC set aside the impugned audit reports and assessment orders, while leaving liberty to conduct a fresh audit and pass fresh orders in accordance with law. en-us Wed, 11 Jan 2017 00:00:00 +0530 Mon, 05 Nov 2018 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338480 Where Section 64(4) of the Tamil Nadu Value Added Tax Act, 2006 vested audit power exclusively in the Commissioner, authorisation of VAT audit by a Joint Commissioner amounted to an impermissible delegation outside the statutory scheme. As the audit was initiated without jurisdiction, the assessment orders founded on that audit could not be sustained. The Madras HC set aside the impugned audit reports and assessment orders, while leaving liberty to conduct a fresh audit and pass fresh orders in accordance with law. Case-Laws VAT and Sales Tax Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338480