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    <title>Court Denies Jurisdiction: Petitioner&#039;s Frozen Accounts Stay Due to Misconduct and &#039;Risky Exporter&#039; Status.</title>
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    <description>Provisional attachment - freezing the bank accounts of the petitioner - Non-existing assessee - the petitioner has not approached this Court with clean hands, and the entirety of the situation, including the fact that the petitioner is also claimed to be a ‘Risky Exporter’, we are not inclined to exercise our discretionary jurisdiction in favour of the petitioner.</description>
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      <description>Provisional attachment - freezing the bank accounts of the petitioner - Non-existing assessee - the petitioner has not approached this Court with clean hands, and the entirety of the situation, including the fact that the petitioner is also claimed to be a ‘Risky Exporter’, we are not inclined to exercise our discretionary jurisdiction in favour of the petitioner.</description>
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