2025 (3) TMI 1729

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....Petitioner : G Narendra Chetty Counsel for the Respondent(S) : Gp For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: The petitioner was subjected to audit and assessment by the 1st respondent, for the period 2014-2015 and 2015-2016. Upon completion of the assessment, an order of assessment dated 25.01.2019 was passed and a consequential order of penalty dated 31.03.2020. 2.....

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....en authorized to carry out assessment and no authorization had been given to conduct any audit of the accounts of the petitioner. However, the 1st respondent has carried out an audit of the accounts of the petitioner and had passed an assessment order and consequently order of penalty, based on the said audit. 5. Learned counsel for the petitioner relying upon the Judgments of the erstwhile Hig....

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....ealer would require separate authorizations for conduct of audit and assessment. In the absence of both authorizations, the conduct of audit and assessment by such an officer would be invalid and requires to be set aside. 7. In the circumstances, both the present Writ Petitions are allowed setting aside the impugned order of assessment, dated 25.01.2019, and the consequential order of penalty d....