"I am Dinesh Kumar Bishnoi, a practicing advocate at the Rajasthan High Court, Jodhpur, specializing in Direct and Indirect Taxation as well as Corporate Law. I am currently associated with Adv. Sharad Kothari."
Examines whether retrospective tax laws can validly alter past legal interpretations. The case highlights how constitutional limits prevent legislatures from rewriting judicially settled meanings under the guise of clarification.
The Court held that withdrawal of promised electricity duty exemption after investment violates promissory estoppel. Key takeaway: State cannot defeat vested rights created by clear policy assurances.
The High Court allowed delay in filing GST appeal due to repeated family bereavements beyond the taxpayer’s control. Key takeaway: genuine hardship can justify condonation and enable appeal on merits.
