The Delhi High Court while refusing to grant the refund held that the suppliers passed on fake Input Tax Credit (ITC) for which the taxpayer claims refund, extraordinary writ jurisdiction to be invoked with clean hands.“In the present case, none of the findings given in the impugned order like premises of the petitioner being found locked during inspection; the partner of the petitioner not responding to the Summons, and L1 & L2 suppliers having issued fake and bogus invoices and passed on fake Input Tax Credit, have been dealt with leave alone challenged. Consequently, this Court is of the view that it would not be appropriate to entertain the present writ petition. Moreover, as the impugned order is an appealable order, the present writ petition is dismissed, with liberty to the petitioner to avail the appellate remedy in accordance with the law. Needless to say that the appeal shall be decided on its own merit without being influenced by any observation made by this Court,” the Bench observed.