Penalty — The public interest jurisdiction of the High Court and the Supreme Court, over a period of time, has been considerably expanded to take within its sweep range of issues not confined to the assertion of rights of weaker sections of the society or the marginalized groups. Nevertheless, even after such expansion, public interest is confined to environmental issues, the issues of public accountability and such like. The petitioners who are themselves active tax consultants and tax practitioners have challenged the vires of section 47 of CGST Act. They are obviously indirectly concerned with the same. There is no reason why such an issue should be examined in a public interest petition when, the group of persons whom the statute affects does not suffer from any handicap preventing them from taking up the litigation themselves and pursuing it. PIL petition dismissed. — Raj Sanjaybhai Tanna Vs. Union of India [2018] 3 TAXLOK.COM 085 (Guj)