TMI Blog2023 (8) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... law in this regard is well settled. A litigant cannot be expected to approach the Court by suppressing materials and more particularly such material which is prejudicial to the petitioner. There are no manner of doubt that the petition cannot be entertained and it would be required to be dismissed - petition dismissed. - G.S. KULKARNI JITENDRA JAIN, JJ. For the Petitioner : Mr. Prathamesh Gargate i/b. UBR Legal. For the Respondents : Mr. Karan Adik with Mr. Ram Ochani P.C.: 1. We have heard Mr. Gargate, learned counsel for the petitioner and Mr. Adik, learned counsel for the respondent. 2. By this petition, the petitioner has prayed for the following reliefs:- (a) that this Hon ble Court be pleased ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner s case and after going into the validity and legality of the provisions and quash the notice of recovery. 3. We may observe that on the earlier occasion, we had adjourned the proceedings to enable Mr. Karan Adik, learned counsel for the respondents/Revenue to take instructions on the subsequent developments as urged on behalf of the petitioner. Mr. Adik, having taken instructions, has placed on record a compilation of documents, copy of which is also served on the petitioner to submit that in filing the present petition, there has been gross suppression of documents by the petitioner. In such context, he has drawn our attention to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er by the respondents pointing out the non-payment of the service tax liability as also making a clear reference to the petitioner s own letter dated 02 August, 2022. Despite the receipt of the said letter, the same was not responded by the petitioner. In this situation, again reminders dated 08 September, 2022 and 10 November, 2022 were addressed to the petitioner which were also not responded. Consequently a notice dated 10 November, 2022 under Section 87 of the Finance Act, 1994 came to be issued to the petitioner setting out in detail the amounts which were payable by the petitioner including the penalty and interest amounts. Such notice was replied by the petitioner by its letter dated 03 December, 2022, whereby the petitioner requeste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments as to why the petitioner desires to keep away the said documents from the Court and not made averments to that effect in the petition. He however submits that he would take further instructions. In our opinion, taking instructions would not resolve the position that the petitioner has invoked the jurisdiction of the Court in the present proceedings by suppressing true and correct facts as also the relevant documents. 8. We find much substance in the contention of Mr. Adik that the petitioner is required to be non-suited on the ground of suppression of facts and documents, irrespective of whatever reliefs the petitioner has prayed in the present petition. The law in this regard is well settled. A litigant cannot be expected to app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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