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2018 (2) TMI 1169 - HC - VAT and Sales TaxJurisdiction - whether the Joint Commissioner is empowered to issue such an authorisation in terms of Section 64 (4) of the Act in terms of the statutory provisions, audit can be ordered only by the Commissioner? - Held that: - the audit has been authorised by the Joint Commissioner, who has no jurisdiction to do so - identical issue decided in the case of M/s. Jeevan Buy N. Save Versus The Joint Commissioner (CT), The Commercial Tax Officer, The Assistant Commissioner (CT) [2017 (2) TMI 180 - MADRAS HIGH COURT], where it was held that The jurisdiction to conduct VAT audit, which was authorised by the Joint Commissioner was not accepted by the petitioner and therefore, the assessment orders passed were also without jurisdiction. The impugned assessment order and the Value Added Tax audit report are set aside - petition allowed.
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