2024 (9) TMI 674 - 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 original writ petitions filed by the respective original writ petitioners before the respective High Courts challenging the respective subsequent notifications/industrial policies stand dismissed'. Resultantly, the impugned order dated 22.06.2017, issued by the respondent No. 3, stands set aside and quashed and the respondents are at liberty tso proceed in accordance with law in terms of the aforesaid decision of the Apex Court. Writ petition disposed off.

Summary

The High Court of Gauhati heard a writ petition where the issue was covered by a decision of the Apex Court in the case of Union of India vs. M/s VVF Limited. Both counsels agreed, and the writ petition was disposed of in line with the Apex Court's decision. The impugned order was set aside, and respondents were directed to proceed as per the law.