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VAT - Highlights / Catch Notes

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Jurisdiction - delegation of power to an Officer not below the ...

VAT and Sales Tax

September 29, 2022

Jurisdiction - delegation of power to an Officer not below the rank of Deputy Commissioner (CT) and to conduct the enquiry - Section 64 (4) of the TNVAT Act - it does not empower the Commissioner to delegate the power and to pass orders to any lower authority and the Commissioner himself will have to pass orders. - HC

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