Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
HC dismissed the writ petition challenging attachment of the petitioner's bank account by DGGI, holding that the plea of violation of principles of natural justice was untenable. The HC observed that the petitioner had deliberately concealed material facts, including the ongoing DGGI investigation and details of fraudulently availed ITC, despite having full knowledge thereof, thereby disentitling it to discretionary relief under Article 226. The Court noted that the proper statutory remedy was available under Rule 159(5) of the CGST Act, permitting objections to the freezing order before the Department. Consequently, the writ petition was dismissed with costs of Rs. 1,00,000/-, to be deposited within two weeks with the HC Staff Welfare Fund.
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