Court Denies Jurisdiction: Petitioner's Frozen Accounts Stay Due to Misconduct and 'Risky Exporter' Status.

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Full Text of the Document

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....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.....