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Star Cement Ltd. vs Union of India & Ors. – Gauhati High Court Rejects Claim for Continuation of NEIIPP 2007 Tax Incentives After GST; Section 174(2)(c) of CGST Act Bars Promissory Estoppel Against Rescinded Exemption Notifications
Facts of the
CaseThe Government of
India introduced the North East Industrial and Investment Promotion Policy,
2007 (NEIIPP, 2007) with the objective of encouraging industrial
development in the North-Eastern Region....
Star Cement Ltd. & Ors. vs Union of India & Ors. – Gauhati High Court Upholds Limited GST Budgetary Support; Promissory Estoppel Cannot Override Section 174(2)(c) of the CGST Act, 2017
Facts of the
Case
The matter arose
from a batch of writ petitions filed by industrial units, including Star Cement
Ltd. and other eligible manufacturing units operating in the North-Eastern
Region. The petitioners...
Star Cement Ltd. vs Union of India & Ors. – Gauhati High Court on Section 174(2)(c) of the CGST Act, 2017, NEIIPP 2007, 100% Excise Duty Exemption and GST Budgetary Support Scheme
Facts of the
CaseThe batch of writ
petitions arose from the transition from the erstwhile Central Excise regime to
the Goods and Services Tax regime and its impact upon industrial units
established in the North Easte...
Star Cement Ltd. vs Union of India & Ors. – Gauhati High Court: Section 174(2)(c) of CGST Act, 2017 | GST Budgetary Support Scheme Cannot Be Challenged on Promissory Estoppel; Writ Petitions Dismissed Following Hero MotoCorp Case
Facts of the
CaseThe Gauhati High
Court considered a batch of writ petitions filed by industrial units operating
in the North Eastern Region, with Star Cement Ltd. vs Union of India &
Ors. as the lead matter. The...
Star Cement Ltd. & Ors. vs Union of India & Ors. – Gauhati High Court on Section 174(2)(c) of CGST Act, 2017, GST Budgetary Support Scheme, NEIIPP 2007 and Promissory Estoppel
Facts of the
CaseThe batch of writ
petitions was filed by industrial units operating in the North Eastern Region,
including Star Cement Ltd. and other eligible manufacturing units. The
petitioners had established new...
Star Cement Ltd. vs Union of India & Ors. – Gauhati High Court on NEIIPP 2007, GST Budgetary Support, Promissory Estoppel and Section 174(2)(c) of the CGST Act, 2017
Facts of the
CaseThe batch of writ
petitions was filed by industrial units including Star Cement Ltd. and other
eligible manufacturing units operating in the North-Eastern Region, which
claimed fiscal incentives unde...
Star Cement Ltd. vs Union of India & Ors. – Gauhati High Court on Section 174(2)(c) of the CGST Act, 2017: Promissory Estoppel Cannot Preserve 100% Excise Exemption After GST; Budgetary Support Scheme Upheld in Light of Hero MotoCorp Case
Facts of the
CaseThe lead
petitioner, Star Cement Ltd., along with several similarly situated
industrial units in the North Eastern Region, approached the Gauhati High Court
challenging the curtailment of fiscal ince...
Star Cement Ltd. vs Union of India & Ors. – Gauhati High Court Upholds GST Budgetary Support Scheme; Rejects Claim for Full Tax Exemption under NEIIPP, 2007 in View of Section 174(2)(c) of the CGST Act, 2017 and Hero Motocorp Case
Facts of the
CaseA batch of writ
petitions was filed by industrial units operating in the North Eastern Region,
including Star Cement Ltd. and other eligible manufacturing entities that had
established or expanded th...
Star Cement Ltd. vs Union of India & Ors. – Section 174(2)(c) of the CGST Act, 2017 – Gauhati High Court Rejects Claim for Continuation of 100% Tax Exemption/Refund under NEIIPP, 2007 after GST; Hero Motocorp Ltd. Case Applied
Facts of the
CaseThe lead
petitioner, Star Cement Ltd., along with several industrial units in connected
writ petitions, had established and operated manufacturing units in the
North-Eastern Region and had availed or...
Star Cement Ltd. vs Union of India & Ors. — Gauhati High Court on Section 174(2)(c) of the CGST Act, 2017, GST Budgetary Support, Promissory Estoppel and Legitimate Expectation under NEIIPP, 2007
Facts of the
CaseThe batch of writ
petitions was filed by industrial units operating in the North Eastern Region
and availing fiscal incentives under the North East Industrial and
Investment Promotion Policy, 2007 (N...