Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
HC held that rejection of eligibility certificates under Industrial Policy 2008 was unjustified. The conflicting assessments between Industries Department (claiming units non-functioning) and Finance Department (assessing operational turnover) demonstrated administrative inconsistency. Court applied doctrine of promissory estoppel, ruling government must honor policy promises relied upon by industrial units. The State Level Committee must reconsider eligibility applications since tax assessments proved units were operational. Finance Department's assessments during pending eligibility applications were procedurally improper. Court directed issuance of eligibility certificates and corresponding tax benefits, including necessary refunds and adjustments, to qualifying units that commenced production within policy period.
HC held that rejection of eligibility certificates under Industrial Policy 2008 was unjustified. The conflicting assessments between Industries Department (claiming units non-functioning) and Finance Department (assessing operational turnover) demonstrated administrative inconsistency. Court applied doctrine of promissory estoppel, ruling government must honor policy promises relied upon by industrial units. The State Level Committee must reconsider eligibility applications since tax assessments proved units were operational. Finance Department's assessments during pending eligibility applications were procedurally improper. Court directed issuance of eligibility certificates and corresponding tax benefits, including necessary refunds and adjustments, to qualifying units that commenced production within policy period.
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