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TMI Blog2017 (11) TMI 1656X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (CT), Enforcement-I, Chennai - Held that:- With regard to the jurisdiction of the second respondent to authorize VAT Audit, the question arose for consideration before this Court in the case of M/s. Original Vel Sporting News Vs. The Joint Commissioner (CT) [2017 (7) TMI 1151 - MADRAS HIGH COURT], where it was held that the Statute prescribes that the Commissioner alone can authorize VAT Audit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as TNVAT Act). In this writ petition, the petitioner challenged the validity of the VAT audit, conducted by the officials of the Department based upon the authorization given by the second respondent/ The Joint Commissioner (CT), Enforcement-I, Chennai. 3. The first and foremost contention raised by the petitioner is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on'ble Supreme Court of India reported in [(2008) 9 SCC 177] in the case of (M/s. Meera Sahani Vs. Lieutenant Governor of Delhi). By way of subsidiary contention, the learned counsel would state that as per the guidelines given for VAT audit in the circular instructions dated 16.05.2014, it was observed that if any VAT audit was conducted after 01.01.2007, then the same assessee cannot be subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner alone can authorize VAT Audit, the Joint Commissioner viz, the second respondent would have no jurisdiction to issue such authorization. Accordingly, the VAT Audit reports and the assessment orders in those writ petitions were set aside giving liberty to the Department to conduct a fresh VAT Audit, if necessary, in accordance with law. 5. The above decision would apply with full forc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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