https://www.taxtmi.com/caselaws?id=273431 The court held that only the Commissioner, not the Joint Commissioner, has the authority to authorize VAT audits under the TNVAT Act. It dismissed the petitioner's arguments regarding the 2014 circular and emphasized strict adherence to statutory provisions. The court allowed the writ petition, setting aside the VAT audit proceedings and revision notices, directing the respondents to conduct the audit in compliance with Section 64(4) of the TNVAT Act, 2006. en-us Mon, 27 Nov 2017 00:00:00 +0530 Tue, 19 Feb 2019 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273431 The court held that only the Commissioner, not the Joint Commissioner, has the authority to authorize VAT audits under the TNVAT Act. It dismissed the petitioner's arguments regarding the 2014 circular and emphasized strict adherence to statutory provisions. The court allowed the writ petition, setting aside the VAT audit proceedings and revision notices, directing the respondents to conduct the audit in compliance with Section 64(4) of the TNVAT Act, 2006. Case-Laws VAT and Sales Tax Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273431