2016 (5) TMI 121

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....der ORDER The petitioner has filed the above Writ Petition to issue a writ of certiorarified mandamus to call for the records of the respondent in Goods Detention Notice in G.D.R.No.2752/15-16 and to quash the Goods Detention Notice dated 25.01.2016 issued therein and further direct the respondent to release the goods consignment detained under the G.D.R.No.2752/15-16 dated 25.01.2016 without in....

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....) of the TNVAT Act warranting payment of tax and compounding fee. 4. According to the petitioner, in holding so, the respondent has failed to see that Section 72 (1)(a) of the Act comes into application only if there is an attempt to evade or evasion of any tax payable under the TNVAT Act. 5. Mr. Manoharan Sundaram, learned Additional Government Pleader (Tax) taking notice for the respondent sub....