Case Law Analysis
|Orissa High Court
Retrospective IPR 2015 amendment excluding cement units from SGST reimbursement violates legitimate expectation : Orissa HC
The Orissa High Court struck down the August 18, 2020 resolution withdrawing SGST reimbursement for cement units under IPR 2015, calling it arbitrary and unconstitutional. The ruling safeguards investors who had undertaken substantial investments based on the original incentive, reinforcing the doctrine of legitimate expectation.