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    <title>No relief in high value fraudulent transactions considering serious nature of allegations</title>
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    <description>The court held that where grave, detailed allegations of orchestrating IGST refund fraud exist and the petitioner had opportunities to be heard but did not avail them, the claim of denial of personal hearing is unsubstantiated. Applying the clean hands principle, the court concluded that invoking writ jurisdiction would be inappropriate because it would reward fraudulent conduct and directed the petitioner to pursue the statutory appellate remedy under the CGST Act within the time granted.</description>
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      <description>The court held that where grave, detailed allegations of orchestrating IGST refund fraud exist and the petitioner had opportunities to be heard but did not avail them, the claim of denial of personal hearing is unsubstantiated. Applying the clean hands principle, the court concluded that invoking writ jurisdiction would be inappropriate because it would reward fraudulent conduct and directed the petitioner to pursue the statutory appellate remedy under the CGST Act within the time granted.</description>
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