https://www.taxtmi.com/caselaws?id=273431 The power to authorise a VAT audit under the Tamil Nadu VAT Act lies with the Commissioner of Commercial Taxes, so authorisation by a Joint Commissioner is without jurisdiction and invalid. A circular dated 16.05.2014 was treated only as an administrative guideline and did not create a binding prohibition on a further audit of the same assessee. The VAT audit proceedings and consequential revision notices were therefore set aside, and any fresh audit must follow the statutory procedure. 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 power to authorise a VAT audit under the Tamil Nadu VAT Act lies with the Commissioner of Commercial Taxes, so authorisation by a Joint Commissioner is without jurisdiction and invalid. A circular dated 16.05.2014 was treated only as an administrative guideline and did not create a binding prohibition on a further audit of the same assessee. The VAT audit proceedings and consequential revision notices were therefore set aside, and any fresh audit must follow the statutory procedure. Case-Laws VAT and Sales Tax Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273431