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TMI Blog2024 (3) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents in Court today be kept on record. 3. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated February 27, 2023 passed by the Joint Commissioner, C.G.S.T. (Appeal), Meerut cancelling its GST registration. 4. The ground for cancelling the GST registration of the petitioner was that upon physical verification, it was found by the authorities that no business activity was being carried out at the said premises. Authorities also called the proprietor on several occasions but his phone was switched off and he did not picked up the calls. A show cause notice was issued by the Department, which was replied by the petitioner and subsequently the order cancelling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the aspect of suppression of material facts in Bhriguram De v. State of West Bengal and others reported in (2018) SCC OnLine Cal 8141 wherein I had examined the aspect of fraud, fraudulent concealment and doctrine of clean hands in great detail. One may delineate the relevant paragraphs of the said judgment below: "13. 'Fraud', according to Black's law Dictionary, 10th Edition, is a knowing misrepresentation or knowing concealment of a material fact made to induce another to act to his or her detriment; a reckless misrepresentation made without justified belief in its truth to induce another person to act; a tort arising from a knowing or reckless misrepresentation or concealment of material fact made to induce another to act to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from obtaining any relief. The relevant portion is provided below: "13. As a general rule, suppression of a material fact by a litigant disqualifies such litigant from obtaining any relief. This rule has been evolved out of the need of the courts to deter a litigant from abusing the process of court by deceiving it. But the suppressed fact must be a material one in the sense that had it not been suppressed it would have had an effect on the merits of the case. It must be a matter which was material from the consideration of the court, whatever view the court may have taken........" 18. In S.P. Chengalvaraya Naidu (Dead) by LRs v. Jagannath (Dead) by LRs reported in (1994) 1 SCC 1 [Coram: Kuldip Singh and P.B. Sawant, J.J.], the Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment which affects the condition of service of the petitioner, would amount to fraud in such matters. Even the principles of natural justice are not required to be complied with in such a situation. It is now well known that a fraud vitiates all solemn acts." 20. In Asiatic Engineering Co. v. Achhru Ram reported in AIR 1951 Allahabad 746 (Full Bench) [Coram: Malik, C.J., Sapru and V. Bhargava, J.J.], the Court observed that no relief can be granted in a writ petition under Article 226 which is based on misstatement or suppression of material facts. The Court observed in paragraph 51, at page 767 as follows: "51. In our opinion, the salutary principle laid down in the cases quoted above should appropriately be applied by Courts in our co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved at page 614 as follows: "....... In my view the writ is discretionary. A party may by his conduct preclude himself from claiming the writ ex debito justitiae, no matter whether the proceedings which he seeks to quash are void or voidable. If they are void it is true that no conduct of his will validate them; but such considerations do not affect the principles on which the Court acts in granting or refusing the writ of certiorari. This special remedy will not be granted ex debito justitiae to a person who fails to state in his evidence on moving for the rule nisi that at the time of the proceedings impugned he was unaware of the facts on which he relies to impugn them." 23. As seen from the various judgments discussed above, the Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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