Separate Authorizations Mandatory for Non-Territorial AO of Dealer to Conduct GST Audit and Assessment: Andhra Pradesh HC

The Andhra Pradesh High Court held that separate authorizations are mandatory for a non-territorial Assessing Officer (AO) of a dealer to conduct GST audit and assessment. The court emphasized that officers assigned specific functions based on criteria other than geographical jurisdiction must have explicit authorization to undertake audit and assessment for dealers who do not fall within their territorial purview.