https://www.taxtmi.com/caselaws?id=365468 Under the Tamil Nadu VAT regime, an audit is not invalid merely because subordinate officers carried out implementation where the statutory scheme contemplates a Commissioner's audit order; the challenge for want of proper authorization therefore failed. However, the assessee was still allowed a further opportunity to file objections and supporting documents before the Assessing Officer, and the assessment was directed to be redone after personal hearing. The result was rejection of the jurisdictional challenge to the audit, with fresh assessment proceedings reopened to enable reconsideration on the record to be produced. en-us Thu, 26 Jul 2018 00:00:00 +0530 Sat, 18 Aug 2018 09:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365468 Under the Tamil Nadu VAT regime, an audit is not invalid merely because subordinate officers carried out implementation where the statutory scheme contemplates a Commissioner's audit order; the challenge for want of proper authorization therefore failed. However, the assessee was still allowed a further opportunity to file objections and supporting documents before the Assessing Officer, and the assessment was directed to be redone after personal hearing. The result was rejection of the jurisdictional challenge to the audit, with fresh assessment proceedings reopened to enable reconsideration on the record to be produced. Case-Laws VAT and Sales Tax Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365468