https://www.taxtmi.com/caselaws?id=355748 Section 64(4) of the Tamil Nadu Value Added Tax Act, 2006 empowers only the Commissioner to order an audit of a registered dealer's business, and that power cannot be delegated to the Joint Commissioner. The Madras HC followed its earlier ruling on the same issue and held that an audit authorised without jurisdiction was invalid. As the assessment orders were founded on that unauthorised audit, their legal basis failed and the assessments could not be sustained. en-us Wed, 24 Jan 2018 00:00:00 +0530 Mon, 19 Feb 2018 08:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355748 Section 64(4) of the Tamil Nadu Value Added Tax Act, 2006 empowers only the Commissioner to order an audit of a registered dealer's business, and that power cannot be delegated to the Joint Commissioner. The Madras HC followed its earlier ruling on the same issue and held that an audit authorised without jurisdiction was invalid. As the assessment orders were founded on that unauthorised audit, their legal basis failed and the assessments could not be sustained. Case-Laws VAT and Sales Tax Wed, 24 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355748