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VAT - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Doctrine of Promissory Estoppel - Withdrawal of subsidy granted ...

VAT and Sales Tax

February 24, 2021

Doctrine of Promissory Estoppel - Withdrawal of subsidy granted on account of change of opinion - definition of captive power plant - benefit of exemption of capital investment made in the captive power plant - the withdrawal of the benefit granted to the petitioner by the State level committee through its decision and the order of the State Appellate Forum is illegal and unjustified and is liable to be and is accordingly set aside/quashed with consequences to flow. - HC

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