https://www.taxtmi.com/caselaws?id=393946 Section 64(4) of the Tamil Nadu Value Added Tax Act, 2006 vests the power to order audit of registered dealers in the Commissioner, and that authority cannot be exercised by a subordinate officer. Audit ordered without such jurisdiction is invalid, and any assessment founded on that audit is vitiated. The Madras High Court therefore set aside the assessment orders based on the unauthorised audit and remitted the matter for fresh consideration, with a further opportunity for the dealer to file accounts and objections before reassessment. en-us Tue, 03 Mar 2020 00:00:00 +0530 Thu, 26 Mar 2020 10:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393946 Section 64(4) of the Tamil Nadu Value Added Tax Act, 2006 vests the power to order audit of registered dealers in the Commissioner, and that authority cannot be exercised by a subordinate officer. Audit ordered without such jurisdiction is invalid, and any assessment founded on that audit is vitiated. The Madras High Court therefore set aside the assessment orders based on the unauthorised audit and remitted the matter for fresh consideration, with a further opportunity for the dealer to file accounts and objections before reassessment. Case-Laws VAT and Sales Tax Tue, 03 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393946