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2016 (2) TMI 1026 - HC - VAT and Sales TaxJurisdiction of Joint Commissioner - VAT Audit was conducted as per the orders of the Joint Commissioner (Commercial Tax Enforcement -1) without any jurisdiction as per the statute - Joint Commissioner (Commercial Tax Enforcement -1) had authorized the Assessing Officer to conduct the audit - Held that: - as per provisions of the Section 64 (4) of the TNVAT Act, only the Commissioner can authorize the Deputy Commercial Tax Officer to conduct VAT Audit - impugned order set aside - appeal allowed by way of remand.
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