https://www.taxtmi.com/caselaws?id=432395 The HC dismissed the writ petition challenging excise exemption notifications. The petitioner-unit, operating under the 2002 notification scheme, was not entitled to benefits under the 2017 scheme as it was not availing benefits immediately before July 1, 2017, and commenced commercial production on September 25, 2017. The court held that exemption notifications must be interpreted strictly, with beneficiaries fulfilling all prescribed conditions. The doctrine of promissory estoppel cannot bind the government when equity demands otherwise, and withdrawal of exemptions in public interest is a policy matter beyond judicial interference. en-us Fri, 30 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432395 The HC dismissed the writ petition challenging excise exemption notifications. The petitioner-unit, operating under the 2002 notification scheme, was not entitled to benefits under the 2017 scheme as it was not availing benefits immediately before July 1, 2017, and commenced commercial production on September 25, 2017. The court held that exemption notifications must be interpreted strictly, with beneficiaries fulfilling all prescribed conditions. The doctrine of promissory estoppel cannot bind the government when equity demands otherwise, and withdrawal of exemptions in public interest is a policy matter beyond judicial interference. Case-Laws GST Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432395