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TMI Blog2014 (2) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... .05.2013 issued by the respondents (hereafter referred to as "the VAT Commissioner"), proposing to conduct special audit under Section 58A of the Delhi Value Added Tax Act, 2004 (DVAT) for the years 2011-12 and 2012-13. 2. The petitioner argues that the notice was not preceded by any Show Cause Notice eliciting its views and representation to the proposal for special audit. It was submitted that the order straightaway made under Section 58A clearly has adverse civil consequences. Learned counsel submitted that before making such orders, the VAT Commissioner was under an obligation to issue minimum notice and grant adequate time to make representations. Learned counsel relied upon the judgment of the Supreme Court in Rajesh Kumar v. DCIT 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inserted after the judgment of the Supreme Court in Rajesh Kumar (supra) providing for opportunity to the assessee of being heard before issue of notice of special audit. 4. Section 58A of the DVAT reads as follows: "58A. Special Audit (1) If, the Commissioner, having regard to the nature and complexity of the business of a dealer and the interest of the revenue, is of the opinion that it is necessary so to do, he may direct the dealer by a notice in writing to get his records including books of accounts, examined and audited by an accountant or a panel of accountants or any other professional or panel of professionals nominated by the Commissioner in this behalf and to furnish a report of such examination and audit in the format that h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore him, the Assessing Officer, having regard to the nature and complexity of the accounts, volume of the accounts, doubts about the correctness of the accounts, multiplicity of transactions in the accounts or specialised nature of business activity of the assessee, and the interests of the revenue, is of the opinion that it is necessary so to do, he may, with the previous approval of the Chief Commissioner or Commissioner, direct the assessee to get the accounts audited by an accountant, as defined in the Explanation below sub-section (2) of Section 288, nominated by the Chief Commissioner or Commissioner in this behalf and to furnish a report of such audit in the prescribed form duly signed and verified by such accountant and setting fort ..... X X X X Extracts X X X X X X X X Extracts X X X X
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