The Delhi High Court has held that in case of the rescission of notification for 100% excise duty exemption, Promissory Estoppel is not maintainable against the Union of India (UOI). In the case of M/s Hero Motocorp Ltd. vs. Union of India, the notification granting 100% exemption from excise duty was issued and later on rescinded. […]
The post Promissory Estoppel not applies to Govt for rescission of Excise Duty Exemption Notification: Delhi HC [Read Judgment] appeared first on Taxscan | Simplifying Tax Laws.
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