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Juniper Hotels Private Limited vs Delhi Electricity Regulatory ... on 3 November, 2023 cites

State Of Rajasthan & Anr vs J.K. Udaipur Udyog Ltd. & Anr on 28 September, 2004

In State of Rajasthan v. J.K. Udaipur Udyog Ltd. (2004) 7 SCC 673, the Apex Court observed that exemptions and concessions granted by the Government are privileges and they do not confer upon the beneficiary any legally enforceable right against the Government for grant of a concession, except to enjoy the benefits of the concession during the period of its grant. The relevant observations of the Supreme Court are reproduced below:
Supreme Court of India Cites 16 - Cited by 103 - Full Document

Bakul Oil Industries & Anr vs State Of Gujarat & Anr on 11 November, 1986

"25. An exemption is by definition a freedom from an obligation which the exemptee is otherwise liable to discharge. It is a privilege granting an advantage not available to others. An exemption granted under a statutory provision in a fiscal statute has been held to be a concession granted by the State Government so that the beneficiaries of such concession are not required to pay the tax or duty they are otherwise liable to pay under such statute. The recipient of a concession has no legally enforceable right Signature Not Verified Digitally Signed W.P.(C) 14343/2021 Page 8 of 10 By:SAPNA SETHI Signing Date:03.11.2023 14:59:54 against the Government to grant of a concession except to enjoy the benefits of the concession during the period of its grant. This right to enjoy is a defeasible one in the sense that it may be taken away in exercise of the very power under which the exemption was granted. (See Shri Bakul Oil Industries v. State of Gujarat (1987) 1 SCC 31, Kasinka Trading v. Union of India (1995) 1 SCC 274 and Shrijee Sales Corporation v. Union of India (1997) 3 SCC 398)."
Supreme Court of India Cites 5 - Cited by 99 - M P Thakkar - Full Document
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