"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."
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.
