https://www.taxtmi.com/caselaws?id=785091 Statutory VAT audit undertaken without the authorisation required by law vitiates the consequential inspection and assessment proceedings, as authorisation for audit alone does not empower completion of assessment. Applying that principle, the court held the departmental action defective at the threshold and set aside the impugned assessment. The matter was remitted to the stage of audit, with liberty to begin fresh proceedings after due authorisation and to examine the relevant contractual documents and books of account for reworking liability. The underlying tax liability was left open for fresh determination by the competent authority. en-us Tue, 30 Dec 2025 00:00:00 +0530 Sat, 17 Jan 2026 08:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785091 Statutory VAT audit undertaken without the authorisation required by law vitiates the consequential inspection and assessment proceedings, as authorisation for audit alone does not empower completion of assessment. Applying that principle, the court held the departmental action defective at the threshold and set aside the impugned assessment. The matter was remitted to the stage of audit, with liberty to begin fresh proceedings after due authorisation and to examine the relevant contractual documents and books of account for reworking liability. The underlying tax liability was left open for fresh determination by the competent authority. Case-Laws VAT / Sales Tax Tue, 30 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785091