TMI Blog2021 (7) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... atisfied. 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 satisfies all the ingredients of a statutory provision. In the present case, none of the findings given in the impugned order like premises of the petitioner being found locked during inspection; the partner of the petitioner not responding to the Summons; and L1 L2 suppliers having issued fake and bogus invoices and passed on fake Input Tax Credit, have been dealt with leave alone challenged. Consequently, this Court is of the view that it would not be appropriate to entertain the present writ petition. Petition dismissed. - W.P.(C) 6609/2021 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without jurisdiction. Consequently, according to learned counsel for petitioner, due to lapse of time, the respondent is bound to grant refund as prayed for. 3. However, a perusal of the impugned order reveals that very serious findings of fake Input Tax Credit have been given by the respondent no. 2 in the impugned order. The relevant portion of the impugned order is reproduced hereinbelow:- 6. Discussion and Findings. xxxx xxxx xxxx xxxx 6.2 Show Cause Notice has been issued to the taxpayer on the basis of findings reported by the Anti Evasion, Branch summarised as below:- i. Premise found locked during visit on 06.07.2020; ii. L2 supplier found non-existent at the declared business premises; iii. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar Saini neither appeared nor submitted any documents till date; that during analysis of Input Tax Credit availed by the taxpayer, it was seen that one of the L2 supplier of the taxpayer i.e M/s Sagar International (07ADVFS8382F1ZA) had made outward supplies and passed ITC for medicine (HSN -3004) and Ready made Garments Synthetic Wallets (HSN; 62, 4202), however they had received inward supplies and ITC for Dry Fruits i.e, Almonds, Anjeer, Pista etc. (HSN 0802, 0804, 2008); that M/s Sagar International has been found non-existent at the principal place of business; that Summons issued to L1 supplier of the taxpayer i.e. M/s Ganesh Industries has been received back undelivered; that it appeared that the L2 supplier M/s Sagar Internati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tner of the petitioner not responding to the Summons; and L1 L2 suppliers having issued fake and bogus invoices and passed on fake Input Tax Credit, have been dealt with leave alone challenged. Consequently, this Court is of the view that it would not be appropriate to entertain the present writ petition. Moreover, as the impugned order is an appealable order, present writ petition is dismissed, with liberty to the petitioner to avail the appellate remedy in accordance with law. Needless to say that the appeal shall be decided on its own merit without being influenced by any observation made by this Court. 6. Before parting with this case, this Court would like to observe that the counsel should be more careful in their filings as in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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