{"id":248790,"date":"1997-01-31T00:00:00","date_gmt":"1997-01-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/union-of-india-uoi-and-ors-vs-godhawani-brothers-and-anr-on-31-january-1997"},"modified":"2018-01-27T09:43:31","modified_gmt":"2018-01-27T04:13:31","slug":"union-of-india-uoi-and-ors-vs-godhawani-brothers-and-anr-on-31-january-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/union-of-india-uoi-and-ors-vs-godhawani-brothers-and-anr-on-31-january-1997","title":{"rendered":"Union Of India (Uoi) And Ors. vs Godhawani Brothers And Anr. on 31 January, 1997"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Union Of India (Uoi) And Ors. vs Godhawani Brothers And Anr. on 31 January, 1997<\/div>\n
Equivalent citations: AIR 1999 SC 1604, 2000 (121) ELT 16 SC, JT 1998 (9) SC 503, (1997) 11 SCC 173<\/div>\n
Bench: J Verma, S Kurdukar<\/div>\n

ORDER<\/p>\n

1. Leave granted.\n<\/p>\n

2. This appeal by special leave is against the judgment of the Division Bench of the Bombay High Court dated 14th August, 1987 in Appeal No. 687 of 1984 by which the appeal of the assessee (respondent herein) was allowed setting aside the judgment of the learned Single Judge which had dismissed the assessee’s writ petition.\n<\/p>\n

3. The only question for decision before the High Court was the availability of the plea of promissory estoppel to a party against issue of a notification in exercise of the statutory powers superseding the exemption from duty or tax granted earlier for a specified period. The learned Single Judge held against the assessee but the Division Bench of the High Court decided in the assessee’s favour.\n<\/p>\n

4. The point is now settled by the decision of this Court in Kasinka Trading v. Union of India<\/a> wherein such a plea of the assessee was rejected. This appeal has, therefore, to be allowed.\n<\/p>\n

5. Consequently, the appeal is allowed. The impugned judgment of the Division Bench of the High Court is set aside resulting in restoration of judgment of the Single Bench by which the writ petition was dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"

Supreme Court of India Union Of India (Uoi) And Ors. vs Godhawani Brothers And Anr. on 31 January, 1997 Equivalent citations: AIR 1999 SC 1604, 2000 (121) ELT 16 SC, JT 1998 (9) SC 503, (1997) 11 SCC 173 Bench: J Verma, S Kurdukar ORDER 1. Leave granted. 2. This appeal by special leave is […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-248790","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nUnion Of India (Uoi) And Ors. vs Godhawani Brothers And Anr. on 31 January, 1997 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/union-of-india-uoi-and-ors-vs-godhawani-brothers-and-anr-on-31-january-1997\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Union Of India (Uoi) And Ors. vs Godhawani Brothers And Anr. on 31 January, 1997 - 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