https://www.taxtmi.com/caselaws?id=395466 The Madras HC considered whether a Commercial Tax Officer was a "prescribed authority" competent to detain goods and issue a notice offering compounding under the Tamil Nadu Value Added Tax Act, 2006. Reading section 72 with the enforcement machinery in section 67 and Rule 15 of the Tamil Nadu Value Added Tax Rules, 2007, the court held that officers of the Commercial Tax Department not below the rank of Deputy Commercial Tax Officer are the prescribed officers for these functions. The officer was therefore competent to detain the goods and initiate compounding proceedings, and the challenge to his authority failed. en-us Tue, 19 May 2020 00:00:00 +0530 Mon, 14 Jun 2021 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395466 The Madras HC considered whether a Commercial Tax Officer was a "prescribed authority" competent to detain goods and issue a notice offering compounding under the Tamil Nadu Value Added Tax Act, 2006. Reading section 72 with the enforcement machinery in section 67 and Rule 15 of the Tamil Nadu Value Added Tax Rules, 2007, the court held that officers of the Commercial Tax Department not below the rank of Deputy Commercial Tax Officer are the prescribed officers for these functions. The officer was therefore competent to detain the goods and initiate compounding proceedings, and the challenge to his authority failed. Case-Laws VAT and Sales Tax Tue, 19 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395466