Audit of the business operations of the petitioner - Section 64 ...

VAT and Sales Tax

March 26, 2020

Audit of the business operations of the petitioner - Section 64 (4) of the TNVAT Act - In the case on hand, the Joint Commissioner (CT) Enforcement I, who is subordinate to the Commissioner, has ordered for audit, which is against the provisions of the Act. Based on the same, the first respondent has passed the impugned assessment orders, which are as rightly contended by the learned counsel for the petitioner, liable to be set-aside.

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Audit of the business operations of the petitioner - Section 64 ...

VAT and Sales Tax

March 26, 2020

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