SEZ tax demand for Jul 2017-Mar 2018 challenged over retroactive Rule 30(4) amendment; order quashed as jurisdictionless

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....The dominant issue was whether the demand for July 2017 to March 2018 could be confirmed by relying on an amended Rule 30(4) of the SEZ Rules and a subsequent circular. Since both the amendment (effective from 21.09.2018) and the circular (dated 12.09.2019) operated prospectively, their application to the earlier tax period was contrary to the governing rules and records, rendering the demand without jurisdiction or authority of law; the impugned order was set aside. Although an appeal under Section 107 of the KGST Act existed, writ jurisdiction was exercised because the order suffered from patent lack of jurisdiction; the petition was allowed - HC....