https://www.taxtmi.com/caselaws?id=469275 Simultaneous or antecedent authorisations for audit and assessment were treated as impermissible where the assessment power was meant to arise only after the audit outcome. The text states that earlier Division Bench decisions required the audit process to precede any assessment authorisation, and that a further assessment authorisation could issue only after shortcomings were noticed in audit. On that footing, an assessment based on same-day audit and assessment authorisations was held unsustainable for want of jurisdiction, the assessment order was set aside, and fresh adjudication was directed by the competent territorial officer after hearing the petitioner. en-us Wed, 12 Mar 2025 00:00:00 +0530 Sat, 13 Jun 2026 08:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469275 Simultaneous or antecedent authorisations for audit and assessment were treated as impermissible where the assessment power was meant to arise only after the audit outcome. The text states that earlier Division Bench decisions required the audit process to precede any assessment authorisation, and that a further assessment authorisation could issue only after shortcomings were noticed in audit. On that footing, an assessment based on same-day audit and assessment authorisations was held unsustainable for want of jurisdiction, the assessment order was set aside, and fresh adjudication was directed by the competent territorial officer after hearing the petitioner. Case-Laws VAT / Sales Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469275