https://www.taxtmi.com/caselaws?id=781962 HC allowed the batch of appeals and quashed the impugned assessment orders. It held that the VATO (Audit) lacked jurisdiction to pass assessment orders as he was neither the jurisdictional officer nor a properly delegated authority under the relevant DVAT provisions. Further, since Form DVAT-50 was not issued prior to 15 October 2014, the audits themselves were without jurisdiction, rendering consequent assessments invalid. Relying on consistent coordinate bench rulings, which the VAT Department had accepted and not challenged, HC disposed of the appeals in favour of the assessees. en-us Wed, 12 Nov 2025 00:00:00 +0530 Tue, 18 Nov 2025 12:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781962 HC allowed the batch of appeals and quashed the impugned assessment orders. It held that the VATO (Audit) lacked jurisdiction to pass assessment orders as he was neither the jurisdictional officer nor a properly delegated authority under the relevant DVAT provisions. Further, since Form DVAT-50 was not issued prior to 15 October 2014, the audits themselves were without jurisdiction, rendering consequent assessments invalid. Relying on consistent coordinate bench rulings, which the VAT Department had accepted and not challenged, HC disposed of the appeals in favour of the assessees. Case-Laws VAT / Sales Tax Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781962