GST - Eligible unit for budgetary support - doctrine of promissory...

GST

Eligible unit for budgetary support - doctrine of promissory estoppel and legitimate expectation - sunset clause prescribed under Excise Exemption Notification, giving an option to existing units to undertake substantial expansion at any date without any limitation - The supersession or revocation of an exemption notification in the “public interest” is an exercise of the statutory power of the State under the law itself. - there is no naysaying that petitioner has failed to establish that its case squarely falls within the impugned notifications and exemptions provided thereunder. As a corollary thereof, both the writ petitions are devoid of any merit and are, thus, dismissed - HC

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