https://www.taxtmi.com/caselaws?id=464899 Audit reports and consequential default notices for VAT, interest and penalty were quashed because the audit was conducted without proper authorisation and the assessing officer lacked competence to complete the assessment. The Delhi High Court treated the challenge as covered by its earlier decision in Capri Bathaid Pvt. Ltd. v. Commissioner of Trade and Taxes, and the revenue did not seriously dispute the absence of valid authorisation or competence. The operative effect was that the impugned audit report and demand notices could not stand. en-us Mon, 03 Oct 2016 00:00:00 +0530 Fri, 21 Nov 2025 14:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464899 Audit reports and consequential default notices for VAT, interest and penalty were quashed because the audit was conducted without proper authorisation and the assessing officer lacked competence to complete the assessment. The Delhi High Court treated the challenge as covered by its earlier decision in Capri Bathaid Pvt. Ltd. v. Commissioner of Trade and Taxes, and the revenue did not seriously dispute the absence of valid authorisation or competence. The operative effect was that the impugned audit report and demand notices could not stand. Case-Laws VAT / Sales Tax Mon, 03 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464899