https://www.taxtmi.com/caselaws?id=464898 The challenge concerned whether the audit under the Delhi Value Added Tax Act was duly authorised and whether the officer was competent to complete assessment and impose VAT, interest and penalty. The Court followed its earlier ruling on the same legal position and accepted that the respondent did not fairly dispute it. On that basis, the assessment proceedings founded on the impugned audit were held unsustainable, and the resulting demand and penalty notices, as well as the assessment order, were quashed. en-us Wed, 10 Aug 2016 00:00:00 +0530 Fri, 21 Nov 2025 14:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464898 The challenge concerned whether the audit under the Delhi Value Added Tax Act was duly authorised and whether the officer was competent to complete assessment and impose VAT, interest and penalty. The Court followed its earlier ruling on the same legal position and accepted that the respondent did not fairly dispute it. On that basis, the assessment proceedings founded on the impugned audit were held unsustainable, and the resulting demand and penalty notices, as well as the assessment order, were quashed. Case-Laws VAT / Sales Tax Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464898