Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 1151 - HC - VAT and Sales TaxJurisdiction - validity of various proceedings, which are notices, intimation and orders of the assessment - authorization has been made by the Joint Commissioner, who has got no jurisdiction to do so - delegation of power not allowed - Section 64 (4) of the TNVAT Act - Held that:- This Court is not inclined to consider the submission on merits, since the petitioner's case is pitched on the jurisdiction of the officer, who had authorized to conduct VAT Audit - In the common counter affidavit filed by the respondents, there are clear and candid admissions by the respondents that the statute prescribes that the Commissioner alone can authorize the VAT Audit under Section 64 (4) of the TNVAT Act - Further, the statute also does not provide for delegation of such power to the Joint Commissioner. The impugned notices and orders of assessment are set aside, including the VAT audit report - petition allowed.
|