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2018 (9) TMI 887 - HC - VAT and Sales TaxJurisdiction - Power to direct VAT Audit - case of petitioner is that the authorization can be granted only by the Commissioner - Held that:- It will be useful to refer to the order passed in M/s.Empress Audio [2018 (6) TMI 1239 - MADRAS HIGH COURT] and the reasons as to why the Court rejected the contention raised by the petitioner therein, which is identical to that of the contention raised by the petitioner before this Court - It was held in the case that what is required under Section 64(4) is an order of the Commissioner and if there is an order to the said effect, then authorisation of lower level officers, by officers subordinate to the Commissioner, cannot be termed as ordering an audit, but it is a proceedings by which the order passed by the Commissioner, is implemented or carried forward. This submission cannot be considered at this stage in this writ petition, wherein the challenge is to the VAT Audit report and it is well open to the petitioner to raise such contention before the assessing officer, as and when show cause notice is issued - Petition is dismissed.
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