https://www.taxtmi.com/caselaws?id=766779 Under the GST regime, exemption or zero-rated treatment cannot be claimed merely because similar relief existed under earlier tax statutes. The GST law contained no exemption for the petitioner's products, and prior exemption practice could not be carried forward without a statutory basis. The principle that there can be no estoppel against a statute was applied, so earlier administrative or tax practice could not defeat the operation of the GST charging provisions. The exemption claim was rejected and the assessment was sustained, leaving recourse to the statutory appellate remedy. en-us Mon, 20 Jan 2025 00:00:00 +0530 Fri, 07 Nov 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766779 Under the GST regime, exemption or zero-rated treatment cannot be claimed merely because similar relief existed under earlier tax statutes. The GST law contained no exemption for the petitioner's products, and prior exemption practice could not be carried forward without a statutory basis. The principle that there can be no estoppel against a statute was applied, so earlier administrative or tax practice could not defeat the operation of the GST charging provisions. The exemption claim was rejected and the assessment was sustained, leaving recourse to the statutory appellate remedy. Case-Laws GST Mon, 20 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766779