Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Goods And Services Tax Act 2017 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 Referred Case 8 Referred Case 9 Referred Case 10 Referred Case 11 Referred Case 12 Referred Case 13 Referred Case 14 Referred Case 15 Referred Case 16 Referred Case 17 Referred Case 18 Referred Case 19 Referred Case 20 Referred Case 21 Referred Case 22 Referred Case 23 Referred Case 24 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Goods And Services Tax Act, 2017: ss. 11 , 174(2)(c) – Repeal and saving – Tax exemption – Office Memorandum of 2003 provided 100 % exemption of excise duty for 10 years from the date of commencement of commercial production in the State of Uttrakhand and Himachal Pradesh to new industrial units and existing industrial units – Appellants availed the exemption for the said period whereafter the Goods and Service Tax regime came into existence and the benefit being enjoyed by the appellants was reduced to 58% through the Budgetary Support Policy – Writ petitions challenging the same, dismissed by the High Court – On appeal, held: Though the first part of clause (c) of sub-section (2) of s. 174 would protect any right, privilege, obligation, etc. under the amended Act or repealed Acts, the proviso thereto provides that any tax exemption granted as an incentive against investment shall not continue as a privilege if the said notification is rescinded on or after the appointed day – Benefit which was granted under the 2003 Notification stands rescinded in view of the notification issued under proviso to clause (c) of sub-section (2) of s. 174 – When the legislature exercises its powers for the public good, the earlier representation would not operate against the Government as equitable estoppels – There can be no promissory estoppel against the exercise of the legislative functions of the State – If the plea of appellants is accepted, it would amount to enforcing a representation made in the said O.M. and Notification of 2003 contrary to the legislative incorporation in the proviso to s. 174(2)(c) – Thus, the claim of the appellant on estoppel is rejected – However, the appellants permitted to make representations to the respective State Government and the GST Council. Doctrine of promissory estoppel – Applicability of, against the legislature in the exercise of its legislative functions – When a subsequent statute specifically providing for rescinding the benefits granted under an earlier statute, can the Union Government be compelled to stand by the representation made by it through the earlier notification – Explained and discussed.Writ of Mandamus – Issuance of – When – Held: Writ of mandamus can be issued where the Authority has failed to exercise the discretion vested in it or has exercised such a discretion malafidely or on an irrelevant consideration – A writ of mandamus cannot be issued to the Central Government to exercise power under Section 11 of the CGST Act in a particular manner – This Court cannot interfere in policy matters of the Government unless such policy is found to be palpably arbitrary and irrational. |
Judge | Hon'ble Mr. Justice Bhushan Ramkrishna Gavai |
Neutral Citation | 2022 INSC 1100 |
Petitioner | M/s Hero Motocorp Ltd |
Respondent | Union Of India & Ors. |
SCR | [2022] 13 S.C.R. 592 |
Judgement Date | 2022-10-17 |
Case Number | 7405 |
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