https://www.taxtmi.com/caselaws?id=361088 An Enforcement Wing inspection under the Tamil Nadu Value Added Tax Act was treated as distinct from a VAT audit under Section 64(4), so the challenge based on lack of authorisation failed. The Court also noted that Section 65 permits departmental officers to seek details from the assessing officer. However, the disputed heads relating to commission received, repairs and replacement charges, and alleged sales suppression required fuller factual verification. The assessment was therefore remanded for fresh consideration, with the assessee to be given notice, an opportunity to file objections, and time to produce supporting documents before the authority redetermines the matter in accordance with law. en-us Thu, 05 Apr 2018 00:00:00 +0530 Wed, 30 May 2018 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361088 An Enforcement Wing inspection under the Tamil Nadu Value Added Tax Act was treated as distinct from a VAT audit under Section 64(4), so the challenge based on lack of authorisation failed. The Court also noted that Section 65 permits departmental officers to seek details from the assessing officer. However, the disputed heads relating to commission received, repairs and replacement charges, and alleged sales suppression required fuller factual verification. The assessment was therefore remanded for fresh consideration, with the assessee to be given notice, an opportunity to file objections, and time to produce supporting documents before the authority redetermines the matter in accordance with law. Case-Laws VAT and Sales Tax Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361088