https://www.taxtmi.com/caselaws?id=760371 The J&K HC dismissed a petition challenging withdrawal of the Budgetary Support Scheme through SO 239 dated 16-07-2021. Petitioners alleged violation of promissory estoppel, legitimate expectation doctrines, and Article 14. The court held that the scheme was replaced by Turnover Incentive Scheme 2021 to avoid overlapping benefits, not withdrawn arbitrarily. Since petitioners continued receiving incentives in different form without prejudice, neither promissory estoppel nor legitimate expectation doctrines applied. The government's action was rational and constitutional, merely changing the mode of providing industrial incentives. en-us Wed, 09 Oct 2024 00:00:00 +0530 Wed, 13 May 2026 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760371 The J&K HC dismissed a petition challenging withdrawal of the Budgetary Support Scheme through SO 239 dated 16-07-2021. Petitioners alleged violation of promissory estoppel, legitimate expectation doctrines, and Article 14. The court held that the scheme was replaced by Turnover Incentive Scheme 2021 to avoid overlapping benefits, not withdrawn arbitrarily. Since petitioners continued receiving incentives in different form without prejudice, neither promissory estoppel nor legitimate expectation doctrines applied. The government's action was rational and constitutional, merely changing the mode of providing industrial incentives. Case-Laws GST Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760371