https://www.taxtmi.com/caselaws?id=362412 The court dismissed the petition, upholding the validity of the VAT Audit authorized by the Commissioner in compliance with Section 64(4) of the TNVAT Act. The Joint Commissioner's role was deemed administrative, not a delegation of power, distinguishing it from previous cases. The court found the petitioner's arguments unfounded, emphasizing the proper execution of the audit process. The VAT Audit report and subsequent proceedings were deemed valid, advising the petitioner to pursue legal remedies appropriately. en-us Sat, 28 Apr 2018 00:00:00 +0530 Fri, 09 Sep 2022 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362412 The court dismissed the petition, upholding the validity of the VAT Audit authorized by the Commissioner in compliance with Section 64(4) of the TNVAT Act. The Joint Commissioner's role was deemed administrative, not a delegation of power, distinguishing it from previous cases. The court found the petitioner's arguments unfounded, emphasizing the proper execution of the audit process. The VAT Audit report and subsequent proceedings were deemed valid, advising the petitioner to pursue legal remedies appropriately. Case-Laws VAT and Sales Tax Sat, 28 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362412