2020 (2) TMI 1672 - HC - Central Excise

Withdrawal of tax concessions - benefit in terms of the promise for grant of exemptions - HELD THAT - The Supreme Court in case of Union of India Ors. v. Unicorn Industries 2019 (9) TMI 791 - SUPREME COURT which squarely covers this issue against the respondents, where it was held that the withdrawal of the exemption to the pan masala with tobacco and pan masala sans tobacco is in the larger public interest. As such, the doctrine of promissory estoppel could not have been invoked in the present matter. The State could not be compelled to continue the exemption, though it was satisfied that it was not in the public interest to do so. Appeal is disposed of accordingly.

Summary

The Union of India filed an appeal challenging a judgment setting aside tax concessions withdrawal notifications. The High Court allowed the appeal, reversing the decision of the Learned Single Judge. The respondents may consider filing curative petitions before the Supreme Court. The appeal is disposed of accordingly.