https://www.taxtmi.com/caselaws?id=302151 The Supreme Court remitted the issue of whether an Audit Officer can pass an assessment order back to the High Court for further consideration. The Circular dated 11.04.2016 emphasizes the separation of roles between audit and assessment, requiring officers to forward audit reports for assessment by another officer. The decision reflects a detailed analysis of the appellant's arguments and the Circular's provisions, seeking a definitive ruling on the delineation of responsibilities within the VAT Authorities under the DVAT Act, 2004. en-us Tue, 28 Jan 2020 00:00:00 +0530 Fri, 06 May 2022 20:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302151 The Supreme Court remitted the issue of whether an Audit Officer can pass an assessment order back to the High Court for further consideration. The Circular dated 11.04.2016 emphasizes the separation of roles between audit and assessment, requiring officers to forward audit reports for assessment by another officer. The decision reflects a detailed analysis of the appellant's arguments and the Circular's provisions, seeking a definitive ruling on the delineation of responsibilities within the VAT Authorities under the DVAT Act, 2004. Case-Laws GST Tue, 28 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302151