https://www.taxtmi.com/caselaws?id=401477 The petitions were dismissed due to the inordinate and unexplained delay in filing them. The Court held that the petitioner could not seek a refund of VAT collected years earlier without a valid explanation for the delay, despite the tax being collected without authority of law. The principles of delay and laches were applied, and the Court emphasized the need for timely pursuit of legal remedies. Pending applications, if any, were also disposed of. en-us Mon, 28 Sep 2020 00:00:00 +0530 Tue, 08 Mar 2022 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401477 The petitions were dismissed due to the inordinate and unexplained delay in filing them. The Court held that the petitioner could not seek a refund of VAT collected years earlier without a valid explanation for the delay, despite the tax being collected without authority of law. The principles of delay and laches were applied, and the Court emphasized the need for timely pursuit of legal remedies. Pending applications, if any, were also disposed of. Case-Laws VAT and Sales Tax Mon, 28 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401477