https://www.taxtmi.com/caselaws?id=190126 Section 64(4) of the Tamil Nadu Value Added Tax Act, 2006 permits the Commissioner to order audit of a registered dealer's business through an officer not below the rank of Deputy Commercial Tax Officer. An audit direction issued by a Joint Commissioner was inconsistent with that statutory language and lacked lawful authority. In the absence of material showing valid delegation or authorisation under the provision, the audit order could not be sustained and was liable to be set aside. en-us Wed, 18 Mar 2015 00:00:00 +0530 Mon, 06 Feb 2017 19:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190126 Section 64(4) of the Tamil Nadu Value Added Tax Act, 2006 permits the Commissioner to order audit of a registered dealer's business through an officer not below the rank of Deputy Commercial Tax Officer. An audit direction issued by a Joint Commissioner was inconsistent with that statutory language and lacked lawful authority. In the absence of material showing valid delegation or authorisation under the provision, the audit order could not be sustained and was liable to be set aside. Case-Laws VAT and Sales Tax Wed, 18 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190126