https://www.taxtmi.com/caselaws?id=190125 The validity of a VAT audit under the Tamil Nadu Value Added Tax Act turned on who was statutorily empowered to authorise it. The provision was construed as conferring that authority only on the Commissioner, not the Joint Commissioner. As the audit authorisation in issue had been issued by the Joint Commissioner, the audit was treated as without jurisdiction and the impugned report could not be sustained. The matter was required to be reconsidered afresh after giving the petitioner an opportunity of personal hearing. en-us Thu, 25 Feb 2016 00:00:00 +0530 Mon, 06 Feb 2017 19:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190125 The validity of a VAT audit under the Tamil Nadu Value Added Tax Act turned on who was statutorily empowered to authorise it. The provision was construed as conferring that authority only on the Commissioner, not the Joint Commissioner. As the audit authorisation in issue had been issued by the Joint Commissioner, the audit was treated as without jurisdiction and the impugned report could not be sustained. The matter was required to be reconsidered afresh after giving the petitioner an opportunity of personal hearing. Case-Laws VAT and Sales Tax Thu, 25 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190125