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3] It is a settled principle of law that those persons who did not challenge the wrongful action in their cases and acquiesced into the same and woke up after a long delay only because of the reason that their counterparts who had approached the court earlier in time succeeded in their efforts, then such persons cannot claim the benefit of the judgement rendered in the case of similarly situated persons to be extended to them. They would be treated as fence-sitters and laches and delays, and/or the acquiescence, would be a valid ground to dismiss their claim.
3] It is a settled principle of law that those persons who did not challenge the wrongful action in their cases and acquiesced into the same and woke up after a long delay only because of the reason that their counterparts who had approached the court earlier in time succeeded in their efforts, then such persons cannot claim the benefit of the judgement rendered in the case of similarly situated persons to be extended to them. They would be treated as fence-sitters and laches and delays, and/or the acquiescence, would be a valid ground to dismiss their claim.
In view of the foregoing reasons, the refund proposal of M/s Carbon Resources Pvt. Ltd., Bongaigaon, for the year 2013-14 in respect of Rs. 1,37,87,928/-, under the Assam Value Added Tax Act, 2003 is hereby rejected.


                            Year : 2014-2015
                     Writ Petition [C] no. 415/2023
   Order no.                            Grounds of Rejection
CTS-853/2019/113 1] It is a settled principle of law that those persons who did not challenge the wrongful action in their cases and acquiesced into the same and woke up after a long delay only because of the reason that their counterparts who had approached the court earlier in time succeeded in their efforts, then such persons cannot claim the benefit of the judgement rendered in the case of similarly situated persons to be extended to them. They would be treated as fence-sitters and laches and delays, and/or the acquiescence, would be a valid ground to dismiss their claim.
In view of the foregoing reasons, the refund proposal of M/s Carbon Resources Pvt. Ltd., Bongaigaon, for the year 2014-15 in respect of Rs. 23,45,905/-, under the Assam Value Added Tax Act, 2003 is hereby rejected.


                            Year : 2015-2016
                     Writ Petition [C] no. 413/2023
    Order no.                           Grounds of Rejection
CTS-854/2019/115 1] It is a settled principle of law that those persons who did not challenge the wrongful action in their cases and acquiesced into the same and woke up after a long delay only because of the reason that their counterparts who had approached the court earlier in time succeeded in their efforts, then such persons cannot claim the benefit of the judgement rendered in the case of similarly situated persons to be extended to them. They would be treated as fence-sitters and laches and delays, and/or the acquiescence, would be a valid ground to dismiss their claim.