100% Budgetary support for area based exemption in post GST regime- HC dismisses Plea

Hero Motocorp Ltd. Vs Union of India (Delhi High Court) Budgetary Support Scheme – Plea of Promissory Estoppel not enforceable Facts – Petition filed against the Budgetary Support Scheme. Case of the Petitioner is that the erstwhile area based exemptions got rescinded with the introduction of the GST Regime w.e.f. 1.7.2017. Though Budgetary Support Scheme notified in by the Government to mitigate such difficulties, the benefits were substantially lesser than that enjoyed during the area based exemption regime. In these circumstances, the Petitioner has preferred the writ petition for g...