2015 (5) TMI 1209

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.... For the Respondent : Mr.S.Kanmani Annamalai, Additional Govt. Pleader (Taxes) ORDER This Writ Petition has been filed for Writ of Certiorari calling for the records in G.D.N.No.210/2011-2012 dated 24.4.2015 on the file of the respondent and quash the same. 2. The petitioner is a Limited Company. The petitioner, during the course of its manufacturing activities, imported plastic raw mat....

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....The respondent is not an assessing authority and he has no jurisdiction to compound the offence on receiving the amount. (ii) Unless and otherwise the petitioner agrees for compounding, the authority cannot compound the offence and pass orders. 5. The learned counsel for the petitioner further submitted that in an identical issue in W.P.No.937 of 2015, this Court has set aside the impu....