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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.

Attachment of Bank Accounts — Upon physical verification, the premises in question, was not found in occupation of the petitioner, as claimed by the petitioner. In fact, the same was lying locked and was being used as a go-down by one Mr. Deepak Pahwar, who is running a restaurant in the adjoining premises. This verification report is contrary to the contentions of the petitioner. Since, the petitioner has not approached the Court with clean hands; Court inclined to exercise its discretionary jurisdiction in favour of the petitioner. — Maps Global Vs. Union of India. & Ors. [2019] 18 TAXLOK.COM 065 (Delhi)