Refund of the CGST and 50% of the IGST paid - reducing benefit...

Refund of the CGST and 50% of the IGST paid - reducing benefit of exemption / incentive scheme from central excise era - Scope of the amendments - Alteration / Amendment in the writ petition after the Judgement was reserved - The proposed amendments if permitted would in fact change the very nature and character of the Writ Petition and introduce an entirely different Cause of action, which is not permissible. - Petition dismissed - HC