https://www.taxtmi.com/caselaws?id=297298 Audit authorisation and assessment power were treated as separate legal requirements under VAT administration. An authorisation to audit accounts, by itself, was held not to confer authority on a non-territorial officer to complete assessment, impose penalty, or levy interest. Applying the earlier view, the Court held that a distinct authorisation for assessment was necessary before valid assessment proceedings could be undertaken. The assessment orders, penalty orders, and interest orders were set aside, and the matters were remitted for fresh post-audit action in accordance with law. en-us Thu, 14 Jul 2011 00:00:00 +0530 Thu, 26 Aug 2021 11:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297298 Audit authorisation and assessment power were treated as separate legal requirements under VAT administration. An authorisation to audit accounts, by itself, was held not to confer authority on a non-territorial officer to complete assessment, impose penalty, or levy interest. Applying the earlier view, the Court held that a distinct authorisation for assessment was necessary before valid assessment proceedings could be undertaken. The assessment orders, penalty orders, and interest orders were set aside, and the matters were remitted for fresh post-audit action in accordance with law. Case-Laws VAT and Sales Tax Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297298