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2019 (11) TMI 1314 - HC - GSTProvisional attachment - freezing the bank accounts of the petitioner - Non-existing assessee - Risky Exporters - Local Commissioner has tendered in Court the report prepared by her - on perusal of the said report that upon physical verification, the premises in question, was not found in occupation of the petitioner, as claimed by the petitioner - HELD THAT:- We had appointed the Local Commissioner, since the petitioner had categorically asserted – despite being confronted with the submissions of Mr. Aditya Yadav, that the petitioner is very much present at, and running its office from the said address viz. 130, Plot No. 8, Mangalam Paradise Mall, Magalam Palace, Sector-3, Rohini, New Delhi-110085. Looking to the fact that the petitioner has not approached this Court with clean hands, and the entirety of the situation, including the fact that the petitioner is also claimed to be a ‘Risky Exporter’, we are not inclined to exercise our discretionary jurisdiction in favour of the petitioner. Petition dismissed.
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