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VAT - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Audit of the business operations of the petitioner - Section 64 ...


Audit Ordered by Unauthorized Official Under TNVAT Act Section 64(4), Leading to Potential Overturn of Assessment Orders.

March 26, 2020

Case Laws     VAT and Sales Tax     HC

Audit of the business operations of the petitioner - Section 64 (4) of the TNVAT Act - In the case on hand, the Joint Commissioner (CT) Enforcement I, who is subordinate to the Commissioner, has ordered for audit, which is against the provisions of the Act. Based on the same, the first respondent has passed the impugned assessment orders, which are as rightly contended by the learned counsel for the petitioner, liable to be set-aside.

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