https://www.taxtmi.com/highlights?id=66118 Doctrine of promissory estoppel could operate against a statute or not? - benefits granted under an earlier statute, - Even on the ground of change of policy, which is in public interest or in view of the change in the statutory regime itself on account of the GST Act being introduced as in the instant case, it will not be correct to hold the Union bound by the representation made by it, i.e. by the said O.M. of 2003. Further, this would be contrary to the statutory provisions as enacted under Section 174(2)(c) of the CGST Act - SC en-us Tue, 18 Oct 2022 08:52:32 +0530 Tue, 18 Oct 2022 08:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66118 Doctrine of promissory estoppel could operate against a statute or not? - benefits granted under an earlier statute, - Even on the ground of change of policy, which is in public interest or in view of the change in the statutory regime itself on account of the GST Act being introduced as in the instant case, it will not be correct to hold the Union bound by the representation made by it, i.e. by the said O.M. of 2003. Further, this would be contrary to the statutory provisions as enacted under Section 174(2)(c) of the CGST Act - SC Highlights GST Tue, 18 Oct 2022 08:52:32 +0530 https://www.taxtmi.com/highlights?id=66118