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of <h1>Court dismisses writ petition seeking refund of compounding fee due to petitioner's unexplained delay.</h1> <h3>M/s. Bewo Technologies (P) Ltd. Versus The Additional Commissioner (ST), The Joint Commissioner (ST), The Deputy Commercial Tax Officer, The Commercial Tax Officer</h3> M/s. Bewo Technologies (P) Ltd. Versus The Additional Commissioner (ST), The Joint Commissioner (ST), The Deputy Commercial Tax Officer, The Commercial ... Issues:Petitioner seeking Writ of Certiorarified Mandamus for refund of compounding fee.Analysis:The petitioner, a registered dealer under the Tamil Nadu Value Added Tax Act, imported goods for a new venture, detained for being taken to an unregistered place of business. Goods released after payment of compounding fee. Petitioner's revision against fee dismissal led to further revision filed beyond the limitation period before the first respondent, who returned the papers due to the delay. Petitioner argued for condonation of delay for substantial justice, but the first respondent lacked such power. The respondent contended the writ petition was filed after a two-year delay without explanation, leading to dismissal based on delay and latches.The court noted the undisputed detention of goods and subsequent release upon fee payment. The petitioner's revision process, including the second revision to the first respondent, was outlined. Despite the lack of power for condonation of delay, the first respondent returned the revision papers due to the delay. The court emphasized the writ petition's filing after a two-year delay without a satisfactory explanation, leading to dismissal on the grounds of delay and latches.In conclusion, the court dismissed the writ petition without costs, citing the unexplained two-year delay in filing as the basis for the decision. The connected miscellaneous petitions were closed accordingly.
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