Neutral Citation No. - 2025:AHC:28300-DB Chief Justice's Court Case :- WRIT TAX No. - 135 of 2025 Petitioner :- M/s Jay Prakash Thekedar Respondent :- Assistant Commissioner, State Tax, Mahoba Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition has been filed seeking to question order dated 03.08.2022 passed under Section 74(9) of the Goods and Services Tax Act, 2017 (for short, 'the Act') for the periods October 2019, December 2019 and January 2020, whereby various demands have been raised against the petitioner. 2. Counsel for the respondent points out that four writ petitions being Writ Tax Nos. 1513 of 2022, 1514 of 2022, 1515 of 2022 and 1516 of 2022 were filed by the petitioner seeking to question similar orders passed under Section 74(9) of the Act, which petitions were dismissed on account of availability of alternative remedy and the filing of the present petition, after more than two years in relation to similar order passed on 03.08.2022, is essentially suppression of material facts. 3. Submissions have also been made that by order dated 13.03.2024, the registration of the petitioner has been cancelled with effect from 05.02.2024, which aspect also has not been disclosed in the petition and therefore, the petition deserves dismissal. 4. Counsel for the petitioner is not in a position to dispute that the petitioner had filed writ petitions questioning similar orders dated 03.08.2022 passed under Section 74(9) of the Act which petitions were dismissed on 22.12.2022. 5. Once the similar nature petitions had been dismissed by this Court on account of alternative remedy, filing of the present petition with the claim that the petitioner was not aware of passing of the order dated 03.08.2022, cannot be countenanced and the averments made in this regard are apparently contrary to the record. 6. Further, the fact that earlier petitions were also filed before the Court and were dismissed was required to be disclosed by the petitioner. The conduct of the petitioner in suppressing material facts and making apparently incorrect assertions in the petition, cannot be approved. 7. Consequently, as the petitioner has approached this Court with unclean hands, the petition is dismissed with cost of Rs. 20,000/- to be deposited by the petitioner with the Legal Services Committee of this Court within a period of one month. In case the amount is not deposited, the Committee would be free to recover the same in accordance with law. Order Date :- 28.2.2025 AHA/Sazia (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- AFZAL HUSAIN ABBASI High Court of Judicature at Allahabad