https://www.taxtmi.com/caselaws?id=161476 A statutory authority may invoke suo motu review where an eligibility certificate was granted in clear breach of the governing rule, because an order made in disregard of a legal restriction reflects an apparent mistake of law. A grant made without jurisdiction is non est and may be treated as invalid from the outset, allowing retrospective cancellation where the withdrawal framework contemplates such operation. Promissory estoppel cannot protect an illegal benefit or override a statutory limitation. The core principle stated is that a benefit conferred contrary to the rule is void ab initio and can be recalled on review with retrospective effect. en-us Fri, 08 Oct 1999 00:00:00 +0530 Wed, 29 Jan 2014 16:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161476 A statutory authority may invoke suo motu review where an eligibility certificate was granted in clear breach of the governing rule, because an order made in disregard of a legal restriction reflects an apparent mistake of law. A grant made without jurisdiction is non est and may be treated as invalid from the outset, allowing retrospective cancellation where the withdrawal framework contemplates such operation. Promissory estoppel cannot protect an illegal benefit or override a statutory limitation. The core principle stated is that a benefit conferred contrary to the rule is void ab initio and can be recalled on review with retrospective effect. Case-Laws VAT and Sales Tax Fri, 08 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161476