Extraordinary Writ Jurisdiction cannot be invoked in case of Fake ITC & Bills

M/s. Ajanta Industries Vs Commissioner of Central Goods and Services Tax and Anr. (Delhi High Court)

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

Please become a Premium member. If you are already a Premium member, login here to access the full content.