Tripura VAT: Audit cell cannot be delegated the power of assessment

Pankaj Behari Saha Vs State of Tripura (Tripura High Court) Issue- Legality and validity of Notification dated 04.06.2018 issued by the Commissioner of Taxes, Government of Tripura in the purported exercise of powers under Section 85 of the Tripura Value Added Tax Act, 2004 delegating the powers of the Commissioner of Taxes under Section 31 of the Act to all the Superintendent of taxes posted in Tax Audit Cell to be exercised within the State of Tripura with effect from 31.03.2018. Held by High Court A reading of Section 28 and Rule 45 clearly indicates that role of the audit & assessment ...