VAT (Audit) Officer not competent to complete assessment: Orders quashed

H.G. International Vs Commissioner of Trade And Taxes (Delhi High Court) Delhi High Court held that VAT (Audit) officer, not being jurisdictional officer, are not competent to complete assessment. Accordingly, assessment orders are quashed due to lack of jurisdiction. Facts- This is a batch of VAT appeals which have been filed by the Appellants challenging the various assessment orders which have been upheld at different stages. The said assessment orders were issued by VATO (Audit). The Appellants/assessees were registered dealers of different wards. In addition to the demands raised, the cl...