https://www.taxtmi.com/caselaws?id=457146 The Scheme was treated as continuing despite the shift from VAT to GST because it expressly contemplated later changes in law and contained a saving clause, and the later Scheme did the same. On that basis, refusing to act solely because GST had replaced VAT was found unreasonable, and the covered industrial units could not be left uncertain after being promised incentive benefits. The petitioner's legitimate expectation to receive clarity was recognised, although eligibility still had to be examined by the concerned department before any grant of benefits. The departments were directed to take steps to make the Scheme GST-compliant within sixteen weeks. en-us Fri, 16 Sep 2022 00:00:00 +0530 Sat, 05 Apr 2025 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457146 The Scheme was treated as continuing despite the shift from VAT to GST because it expressly contemplated later changes in law and contained a saving clause, and the later Scheme did the same. On that basis, refusing to act solely because GST had replaced VAT was found unreasonable, and the covered industrial units could not be left uncertain after being promised incentive benefits. The petitioner's legitimate expectation to receive clarity was recognised, although eligibility still had to be examined by the concerned department before any grant of benefits. The departments were directed to take steps to make the Scheme GST-compliant within sixteen weeks. Case-Laws GST Fri, 16 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457146