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TMI Blog2021 (7) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... tions. Accordingly, the application stands disposed of. W.P.(C) 6609/2021 1. Present writ petition has been filed challenging the rejection order dated 04th April 2021 passed by respondent no.2 in RFD-06. Petitioner seeks refund of Rs. 2,05,05,890/- for the period of April 2020-May 2020 along with interest thereon in accordance with law. 2. Learned counsel for the petitioner states that the petitioner was unable to discharge its GST liability in the third half of the year 2020-21 due to financial constraints. He states that the petitioner had duly filed all its returns upto April and May 2020 and is entitled to refund within sixty days from the date of filing Form GST-RFD-01 in accordance with Section 54(7) of the Central Goods and Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver subject to provisions of sub- section 10 of section 54 of CGST Act, 2017. 6.5 I further notice that as per GSTR-2A, the taxpayer has received Input tax credit mainly from three L1 stage suppliers, viz. M/s Gaurav Industries (07 AAVFG0017C1ZQ); M/s Isha International (07 AAHFI5290D1ZF) and M/s Ganesh Industries (07AATFG4715BlZH). 6.6 As per GST portal, the GST registration of M/s Gaurav Industries and M/s Isha International have been cancelled suo mota by GST department with effect from 14.03.2020 and 24.04.2019 respectively, however, as per GSTR-2A, they had supplied goods in the month of April 2020. 6.7 Further, the Anti Evasion branch has reported that the premises of taxpayer was visited on 06.07.2020 and it was found locked; t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er submitted any documents to the Anti Evasion branch till date nor appeared before the investigation agency. 6.8 In view of above, the claim of refund of ITC amounting to Rs. 2,05,05,890/- detailed as under is liable to be rejected....." 4. It is settled law that a petitioner who files a petition invoking the extra ordinary writ jurisdiction has to come to Court with clean hand. Further, a petitioner who seeks equity must do equity. In commercial/appellate jurisdiction, a Court may have to grant relief if all the ingredients of a statutory provision are satisfied. But this is not so in a writ jurisdiction where relief may be denied to a petitioner on the ground that he has not approached the Court with clean hands, even when he satisfie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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