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2019 (11) TMI 1246 - HC - GSTPIL against the GST officers - Doctrine of legitimate expectation - principle against retrospectivity - conduct of an independent, free and fair enquiry against the concerned officers in respect of all refund claims of excess tax (compensation cess) paid prior to the Notification dated 30.9.2019 - inverted tax structure in relation to "Tobacco and manufactured tobacco substitutes" - vires of Rule 117 of CGST Rules HELD THAT:- In view of the doctrine of legitimate expectation, and the principle against retrospectivity, the Notification dated 30.9.2019, shall necessarily apply prospectivity in respect of the goods notified on 30.09.2019 to restrict only those refund claims which are in respect of accumulated credit of excess tax paid on such notified input supplies after 30.9.2019 - Both the impugned orders dated 04.10.2019 are not in respect of any such accumulated credit of excess tax paid after 30.9.2019 on such notified input supplies - Therefore, there is no infirmity in these orders granting refund, warranting any interference. Pn individual dispute should not be allowed to be converted into a PIL. It cannot be ruled that this writ petition may be sponsored by some interested persons who are having any grudge against the private respondents. Accordingly, the Public Interest Litigation petition is dismissed with ₹ 5,000/- cost.
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