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2015 (5) TMI 1209 - MADRAS HIGH COURTJurisdiction - power of assessing officer to levy of compounding fee - Agreeing of petitioner for levy of compounding fee - release of detained goods on payment of tax - non-application of mind - principles of natural justice - HELD THAT:- Following the decision in the case of M/S. TRISTAR KITCHENS (P) LTD. VERSUS THE DEPUTY COMMERCIAL TAX OFFICER, THE ASSISTANT COMMISSIONER (CT) , CHENNAI [2015 (3) TMI 1375 - MADRAS HIGH COURT], this Court is constrained to set aside the impugned order - petition allowed.
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