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SGST High Court Cases

GST - Budgetary Support Scheme under GST Regime for reimbursement of IGST – Doctrine of Promissory Estoppel, Legitimate Expectation, Turnover Incentive Scheme - Petitioners are small/medium/large scale industries, assailed the withdrawal of the Budgetary Support Scheme with effect from 01-04-2021, primarily on the grounds of promissory estoppel and legitimate expectation - Whether the withdrawal of the Budgetary Support Scheme by the impugned S.O. 239 dated 16-07-2021 is hit by the doctrine of promissory estoppel – HELD - the petitioners have miserably failed to make out a case of breach of promissory estoppel or the doctrine of legitimate expectation - The representations made to the industrial units through the various Industrial Policies and SROs were not unequivocal, as clause 7 of SRO 431 of 2018 clearly stated that the Finance Department would review the viability of the policy at the end of every financial year with special reference to its continuance in the next financial year. Further, the petitioners did not plead or establish that they acted to their detriment in reliance on the representations made by the Government – Further, the doctrine of legitimate expectation is also not attracted in the present case. The Government's action in replacing the Budgetary Support Scheme with the Turnover Incentive Scheme 2021 cannot be said to be irrational, unreasonable, or arbitrary, as the petitioners are not deprived of the incentives but have been extended the same in a different form - the Government has not acted in a manner that violates the principles of fairness and reasonableness, which are the foundations of the doctrine of legitimate expectation - the doctrines of promissory estoppel and legitimate expectation are not attracted in the present case, and the impugned S.O. 239 dated 16-07-2021 is valid – the writ petitions are dismissed
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