Budgetary Support Scheme is not hit by Doctrine of Promissory Estopple and Legitimate Expectations
Last updated: 21 October 2024
Court :
Jammu and Kashmir High Court
Brief :
The Hon'ble Jammu and Kashmir High Court in the case of Sudhir Power Ltd. v. Union Territory of Jammu and Kashmir & Ors. [Writ Petition (Civil) No. 2784/2021 dated October 09, 2024] dismissed the writ petition challenging the government order replacing the Budgetary Support Scheme ("BSS") providing for reimbursement of Integrated Goods and Services Tax ("IGST") with Turnover Incentive Scheme, 2021 ("Turnover Incentive Scheme"). Both the schemes were for the benefit of the taxpayers, hence, cannot be said to be "irrational, unreasonable or arbitrary. Therefore, they are not hit by any of the Doctrines i.e. promissory estoppel and legitimate expectation. However, BSS will shall be reviewed by the Finance Department at the end of every financial year to find out its viability with reference to its continuance in the next financial year.
Citation :
Writ Petition (Civil) No. 2784/2021 dated October 09, 2024
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited Judgements Access
Already a PRO member? Login here for an ad-free experience.
Bimal Jain
Published in GST
Views : 175
downloaded 176 times
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
