Separate Authorizations Mandatory for Non-Territorial AO of Dealer to Conduct VAT Audit and Assessment: Andhra Pradesh HC [Read Order]
An officer, who is not the territorial Assessing Officer of a dealer, would require separate authorizations for conduct of audit and assessment
By Navasree A.M - On April 21, 2025 7:38 pm - 2 mins read
The Andhra Pradesh High Court has held that an officer who is not the territorial Assessing Officer of a dealer must obtain separate authorizations for conducting an audit and for undertaking an assessment. In the absence of such dual authorizations, the proceedings conducted by such an officer would be invalid in law and liable to…
Your free access to Taxscan has Expired
To read the article, get a premium account.
Taxscan Premium
Why should you subscribe?
Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
