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2015 (3) TMI 302 - MADRAS HIGH COURTCompounding of offence - offences falling under Section 72(1)(a) of TNVAT Act, 2006 - dealer has attempted to evade tax payable under TNVAT Act - Held that:- Without going into the question as to whether registration, as a dealer, under the provisions of the TNVAT Act is mandatory or not, we are of the considered opinion that the appellant should consider the reply of the respondent pursuant to the compounding notice and pass final orders. - Having regard to the fact that the respondent is not a registered dealer, it is not proper to direct the appellant to release the goods on payment of tax, as, in the event, the respondent is liable to pay the compounding fee, it will be difficult for the appellant to recover the same from the respondent, on account of his non-registration as a dealer. - Matter remanded back - Decided in favour of Revenue.
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