Separate Authority Needed for Non-Territorial Tax Audit/Assessment: AP HC

M Vakula Devi Vs Commercial Tax Officer and Others (Andhra Pradesh High Court) Separate Authorisations Required for Non-Territorial Tax Officers, Rules Andhra Pradesh High Court Hyderabad: In a significant judgment concerning the procedural requirements for tax administration, the Andhra Pradesh High Court has held that a Commercial Tax Officer acting outside their territorial jurisdiction must possess separate and specific authorisations to conduct both an audit and a subsequent assessment of a dealer. The court set aside an assessment order and consequential penalty imposed on an unregistere...