TMI Blog2024 (3) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... registration has been obtained by the petitioner. In the verification, which was done pursuant to the order of this Court dated February 22, 2024, it was found that the factory was operational and the proprietor informed the authorities that he had obtained a new registration prior to filing of the writ petition. Having obtained a new registration was a material fact that should have been brought into the knowledge of this Court. In fact, the Court was hoodwinked by the petitioner in passing an order for verification of the premises by the authorities. The fact that neither was there any averment in the writ petition nor the counsel for the petitioner informed the Court that a new registration has been obtained resulted in sheer wastage of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is aggrieved by the order dated February 27, 2023 passed by the Joint Commissioner, C.G.S.T. (Appeal), Meerut cancelling its GST registration. 4. The ground for cancelling the GST registration of the petitioner was that upon physical verification, it was found by the authorities that no business activity was being carried out at the said premises. Authorities also called the proprietor on several occasions but his phone was switched off and he did not picked up the calls. A show cause notice was issued by the Department, which was replied by the petitioner and subsequently the order cancelling the registration was passed. Against the order cancelling registration, the petitioner went up in appeal and the said appeal was also dismissed afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examined the aspect of fraud, fraudulent concealment and doctrine of clean hands in great detail. One may delineate the relevant paragraphs of the said judgment below: 13. Fraud , according to Black's law Dictionary, 10th Edition, is a knowing misrepresentation or knowing concealment of a material fact made to induce another to act to his or her detriment; a reckless misrepresentation made without justified belief in its truth to induce another person to act; a tort arising from a knowing or reckless misrepresentation or concealment of material fact made to induce another to act to his or her detriment. 14. Fraudulent concealment as defined in Black's law Dictionary, 10th Edition, is the affirmative suppression or hiding, with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning any relief. This rule has been evolved out of the need of the courts to deter a litigant from abusing the process of court by deceiving it. But the suppressed fact must be a material one in the sense that had it not been suppressed it would have had an effect on the merits of the case. It must be a matter which was material from the consideration of the court, whatever view the court may have taken .. 18. In S.P. Chengalvaraya Naidu (Dead) by LRs v. Jagannath (Dead) by LRs reported in (1994) 1 SCC 1 [Coram: Kuldip Singh and P.B. Sawant, J.J.], the Supreme Court came down heavily on petitioners filing cases based on falsehood and suppression and observed as follows: 5. . The Courts of law are meant for imparting justice between the part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll known that a fraud vitiates all solemn acts. 20. In Asiatic Engineering Co. v. Achhru Ram reported in AIR 1951 Allahabad 746 (Full Bench) [Coram: Malik, C.J., Sapru and V. Bhargava, J.J.], the Court observed that no relief can be granted in a writ petition under Article 226 which is based on misstatement or suppression of material facts. The Court observed in paragraph 51, at page 767 as follows: 51. In our opinion, the salutary principle laid down in the cases quoted above should appropriately be applied by Courts in our country when parties seek the aid of the extraordinary powers granted to the Court under Art. 226 of the Constitution. A person obtaining an ex parte order or a rule nisi by means of a petition for exercise of the extra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idable. If they are void it is true that no conduct of his will validate them; but such considerations do not affect the principles on which the Court acts in granting or refusing the writ of certiorari. This special remedy will not be granted ex debito justitiae to a person who fails to state in his evidence on moving for the rule nisi that at the time of the proceedings impugned he was unaware of the facts on which he relies to impugn them. 23. As seen from the various judgments discussed above, the Indian and English Courts have consistently taken the view that one who approaches the Court must come with clean hands. It is the bounden duty of the Court to keep the stream of justice absolutely clean. Anyone who approaches must give full a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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