https://www.taxtmi.com/caselaws?id=46947 The Court dismissed the appeals, upholding the decisions of the lower courts. It held that once a notification is declared null by the Supreme Court, benefits under it cannot be claimed. The doctrine of Promissory Estoppel does not apply to statutory exercises of power, and Prospective Invalidation cannot be applied by High Courts. The appellant's failure to pursue available remedies weakened their case, leading to dismissal. The judgment emphasized adherence to legal procedures and clarified limitations of estoppel principles and Prospective Invalidation in statutory notifications. en-us Tue, 30 Jan 1996 00:00:00 +0530 Mon, 26 Jul 2010 11:01:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46947 The Court dismissed the appeals, upholding the decisions of the lower courts. It held that once a notification is declared null by the Supreme Court, benefits under it cannot be claimed. The doctrine of Promissory Estoppel does not apply to statutory exercises of power, and Prospective Invalidation cannot be applied by High Courts. The appellant's failure to pursue available remedies weakened their case, leading to dismissal. The judgment emphasized adherence to legal procedures and clarified limitations of estoppel principles and Prospective Invalidation in statutory notifications. Case-Laws VAT and Sales Tax Tue, 30 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46947