https://www.taxtmi.com/caselaws?id=428329 Section 64(4) of the Tamil Nadu VAT Act requires the Commissioner to personally apply mind before ordering an audit of a registered dealer's business, and that decision cannot be delegated to a lower authority. Because the audit direction has civil consequences and may be used in assessment proceedings, it is treated as a quasi-judicial power, not a mere administrative act. The Commissioner must therefore issue notice, afford an opportunity of hearing, and record reasons in a speaking order. Any purported delegation of this decision-making function is not authorised by the statutory scheme and is unsustainable. en-us Wed, 21 Sep 2022 00:00:00 +0530 Tue, 02 Sep 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428329 Section 64(4) of the Tamil Nadu VAT Act requires the Commissioner to personally apply mind before ordering an audit of a registered dealer's business, and that decision cannot be delegated to a lower authority. Because the audit direction has civil consequences and may be used in assessment proceedings, it is treated as a quasi-judicial power, not a mere administrative act. The Commissioner must therefore issue notice, afford an opportunity of hearing, and record reasons in a speaking order. Any purported delegation of this decision-making function is not authorised by the statutory scheme and is unsustainable. Case-Laws VAT / Sales Tax Wed, 21 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428329