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2017 (11) TMI 1656 - HC - VAT and Sales TaxJurisdiction - 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 - 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, the Joint Commissioner viz, the second respondent would have no jurisdiction to issue such authorization. The impugned VAT Audit proceedings dated 16.05.2014 are set aside - petition allowed - decided in favor of petitioner.
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