https://www.taxtmi.com/caselaws?id=273428 Under the Tamil Nadu VAT Act, audit authorisation had to be issued by the Commissioner under Section 64(4), and the statutory power could not be exercised by the Joint Commissioner in the absence of delegation. As the audit was initiated on the basis of authorisation issued by the Joint Commissioner, with no material showing Commissioner approval, the audit proceedings were without jurisdiction. The consequential revision notices and assessment orders were also invalid and were set aside. en-us Wed, 26 Jul 2017 00:00:00 +0530 Mon, 25 Jun 2018 18:30:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273428 Under the Tamil Nadu VAT Act, audit authorisation had to be issued by the Commissioner under Section 64(4), and the statutory power could not be exercised by the Joint Commissioner in the absence of delegation. As the audit was initiated on the basis of authorisation issued by the Joint Commissioner, with no material showing Commissioner approval, the audit proceedings were without jurisdiction. The consequential revision notices and assessment orders were also invalid and were set aside. Case-Laws VAT and Sales Tax Wed, 26 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273428