Doctrine of promissory estoppel - incentive scheme - pre and ...

High Court Quashes 2019 Notification Nullifying SGST Reimbursement, Upholds Promissory Estoppel in Industrial Policy Transition to GST Era.

September 30, 2023

Case Laws GST HC

Doctrine of promissory estoppel - incentive scheme - pre and post GST era - Definitely, the objective of the Industrial Policy was to promote Industrial Growth and it is in that background provisions were incorporated for reimbursement of 75% of SGST. However, impugned Notification dated 7th March, 2019, in effect nullifies, annuls or makes illusionary benefit under I.P. 2016 by introducing a fresh/new ‘End User condition within the State’ having an effect of destroying the acquired and/or vested right of the Petitioner. - Amendments so made quashed - HC

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Doctrine of promissory estoppel - incentive scheme - pre and ...

High Court Quashes 2019 Notification Nullifying SGST Reimbursement, Upholds Promissory Estoppel in Industrial Policy Transition to GST Era.

September 30, 2023

Case Laws GST HC

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