2024 (5) TMI 1521 - HC - GST

Doctrine of Promissory Estoppel - withdrawal of scheme for revival of economy in Kutch District - Withdrawal of the benefit/incentive scheme to the original writ petitioners - retrospective or retroactive? - effect of subsequent N/N. 16/2008 dated 27.03.2008 - HELD THAT - The issue involved in this writ petition is squarely covered by the decision rendered by the Apex Court in the case of UNION OF INDIA AND ANR. ETC. VERSUS M/S V.V.F. LTD. AND ANOTHER ETC. ETC. 2020 (4) TMI 885 - SC ORDER where it was held that The High Courts had made a serious error in quashing the subsequent notifications/industrial policies based on the doctrine of promissory estoppel. Consequently the judgments of the High Courts set aside and the original writ petitions dismissed. The impugned order dated 30-6-2017 issued by the respondent No. 3 stands set aside and quashed and the respondents are at liberty to proceed in accordance with law in terms of the aforesaid decision of the Apex Court. Petition disposed off.

Summary

The High Court of Gauhati heard a writ petition where Ms. M.L. Gope represented the Petitioner, and Mr. S.C. Keyal represented the GST Department. Mr. Keyal acknowledged that the issue in the petition aligns with a previous decision by the Supreme Court in Union of India & Another v. V.V.F. Limited. Both counsels agreed, leading the Court to dispose of the petition in line with the Supreme Court's decision, setting aside the impugned order and allowing the respondents to proceed according to the law.