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    <title>2020 (3) TMI 292 - DELHI HIGH COURT</title>
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    <description>The court upheld the validity of withdrawing the exemption notification and introducing a limited budgetary support scheme under the new GST regime. It ruled that the petitioner did not have a vested right to claim complete exemption or full budgetary support, as the previous exemptions were no longer applicable after the GST overhaul. The principle of promissory estoppel could not compel the government to continue the previous exemptions. The court dismissed the petition, affirming the government&#039;s actions as consistent with the new tax laws and GST Council recommendations.</description>
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    <pubDate>Mon, 02 Mar 2020 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=393148</link>
      <description>The court upheld the validity of withdrawing the exemption notification and introducing a limited budgetary support scheme under the new GST regime. It ruled that the petitioner did not have a vested right to claim complete exemption or full budgetary support, as the previous exemptions were no longer applicable after the GST overhaul. The principle of promissory estoppel could not compel the government to continue the previous exemptions. The court dismissed the petition, affirming the government&#039;s actions as consistent with the new tax laws and GST Council recommendations.</description>
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      <pubDate>Mon, 02 Mar 2020 00:00:00 +0530</pubDate>
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