https://www.taxtmi.com/caselaws?id=345587 Section 43(1) of the West Bengal Value Added Tax Act, 2003 does not require the Commissioner to give prior notice, a pre-selection hearing, or a reasoned order before selecting a dealer for audit. The selection power operates as a distinct statutory mechanism based on random, percentage-based, or information-driven selection, while notice and participation are contemplated only at later stages of the audit process under sub-sections (2) and (3). A hearing cannot be implied at the selection stage, since that would disrupt the statutory scheme and the selection itself does not, by its nature, create adverse civil consequences requiring prior hearing. en-us Wed, 19 Jul 2017 00:00:00 +0530 Wed, 28 Mar 2018 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345587 Section 43(1) of the West Bengal Value Added Tax Act, 2003 does not require the Commissioner to give prior notice, a pre-selection hearing, or a reasoned order before selecting a dealer for audit. The selection power operates as a distinct statutory mechanism based on random, percentage-based, or information-driven selection, while notice and participation are contemplated only at later stages of the audit process under sub-sections (2) and (3). A hearing cannot be implied at the selection stage, since that would disrupt the statutory scheme and the selection itself does not, by its nature, create adverse civil consequences requiring prior hearing. Case-Laws VAT and Sales Tax Wed, 19 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345587