Person, who’s case is based on falsehood, has no right to approach the court

Jambudwip Exports And Imports Limited Vs State of U.P (Allahabad High Court) Petitioner submits that since the impugned assessment order has been passed without affording opportunity of hearing, therefore, the impugned assessment order deserves to be quashed. HC find that the finding of the Assessing Officer regarding issuance of show cause notice in Form GST-DRC-01A, under Section 74(5) of the Act, 2017 requiring the petitioner to show cause and avail opportunity of personal hearing on the date, time and place fixed in the notice, has not been denied by the petitioner in the writ petition. A ...