However, after GST roll out, these benefits have been
taken away. Though, the state Budget, presented in
February, announced extension of these, no notification
has come, said the people who have filed cases against
the discontinuation of the scheme.
Abhishek Rastogi partner with Khaitain & Co, who argued
the writ petitions, said the businesses made investments
on promises of the government.
They have legitimate expectations that these promises
will continue.
“Any deviation by the state government will be tested in
courts, based on the principle of promissory estoppel,”
he said.
The principle means if a party changes position
substantially on a promise, the other party can petition
to enforce the promise, even if the essential elements
of a contract are not present.
Source::: Business Standard,
dated 19/03/2018.