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2022 (4) TMI 648 - HC - VAT and Sales TaxRefund of Compounding fee - no inspection or fault found with the records maintained by the petitioner nor there was any revision of assessment of the earlier period - TNVAT Act - HELD THAT:- Admittedly, the third respondent detained the petitioner's goods on 25.05.2016 for the reason that goods were taken to the un-registered place of business and the goods were released on 27.05.2016 after payment of the compounding fee of ₹ 4,44,191/-. As against the order of the third respondent collecting compounding fee, the petitioner preferred revision before the second respondent and the said revision was dismissed on 11.03.2019. Since the first respondent has no power to condone the delay in filing the second revision, the first respondent issued the impugned notice dated 10.09.2020 and returned the revision papers to the petitioner - this writ petition has been filed after a lapse of two years and the reason for the delay in filing this writ petition has not been explained by the petitioner. Hence, this writ petition suffer on the ground of delay and latches. The writ petition is accordingly dismissed.
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