https://www.taxtmi.com/caselaws?id=293680 Section 64(4) of the Tamil Nadu VAT Act requires the Commissioner to order audit of a registered dealer's business only after individual application of mind to that dealer's circumstances. A blanket or omnibus direction covering multiple dealers cannot substitute for a case-specific decision, and the power cannot be delegated through generalized selection criteria. Because the audit has civil consequences and may generate material used against the assessee, natural justice requires notice, an opportunity of hearing, and a reasoned speaking order in each case. The audit order was therefore invalid for want of individual consideration and compliance with natural justice, and the Revenue's challenge failed. en-us Tue, 04 Jun 2019 00:00:00 +0530 Wed, 24 Feb 2021 09:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293680 Section 64(4) of the Tamil Nadu VAT Act requires the Commissioner to order audit of a registered dealer's business only after individual application of mind to that dealer's circumstances. A blanket or omnibus direction covering multiple dealers cannot substitute for a case-specific decision, and the power cannot be delegated through generalized selection criteria. Because the audit has civil consequences and may generate material used against the assessee, natural justice requires notice, an opportunity of hearing, and a reasoned speaking order in each case. The audit order was therefore invalid for want of individual consideration and compliance with natural justice, and the Revenue's challenge failed. Case-Laws VAT and Sales Tax Tue, 04 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293680