https://www.taxtmi.com/caselaws?id=404267 An audit under the Tamil Nadu Value Added Tax Act, 2006 is not invalid merely because the Commissioner issues a common administrative authorization through the departmental hierarchy. Where the Commissioner identifies dealers for audit and directs Joint Commissioners (Enforcement) to arrange it, the requirement in Section 64(4) is satisfied if the audit is conducted by an officer of the prescribed rank. The presence of a Commercial Tax Officer during the audit did not, by itself, show lack of jurisdiction or statutory breach. No prejudice was shown from the audit report, and the dealer could still contest any later notice or assessment under the Act. en-us Fri, 12 Feb 2021 00:00:00 +0530 Fri, 19 Feb 2021 10:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404267 An audit under the Tamil Nadu Value Added Tax Act, 2006 is not invalid merely because the Commissioner issues a common administrative authorization through the departmental hierarchy. Where the Commissioner identifies dealers for audit and directs Joint Commissioners (Enforcement) to arrange it, the requirement in Section 64(4) is satisfied if the audit is conducted by an officer of the prescribed rank. The presence of a Commercial Tax Officer during the audit did not, by itself, show lack of jurisdiction or statutory breach. No prejudice was shown from the audit report, and the dealer could still contest any later notice or assessment under the Act. Case-Laws VAT and Sales Tax Fri, 12 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404267