https://www.taxtmi.com/caselaws?id=469276 A non-territorial assessing officer cannot validly conduct both audit and assessment on the basis of a single authorization; separate authorizations are required for each function. Applying that settled position, the HC found the proceedings invalid because the officer lacked distinct authorization for audit and assessment. The consequential assessment and penalty orders were therefore unsustainable and were set aside. The matter was remanded to the territorial assessing officer for fresh orders after granting the petitioner an opportunity of hearing. en-us Wed, 26 Mar 2025 00:00:00 +0530 Sat, 13 Jun 2026 08:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469276 A non-territorial assessing officer cannot validly conduct both audit and assessment on the basis of a single authorization; separate authorizations are required for each function. Applying that settled position, the HC found the proceedings invalid because the officer lacked distinct authorization for audit and assessment. The consequential assessment and penalty orders were therefore unsustainable and were set aside. The matter was remanded to the territorial assessing officer for fresh orders after granting the petitioner an opportunity of hearing. Case-Laws VAT / Sales Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469276