The Estoppel Conundrum in the Context of GST

The doctrine of promissory estoppel has often been invoked in cases of commercial disputes as well as tax disputes in India. Although the concept of estoppel finds statutory recognition under Section 115 of the Indian Evidence Act, 1872, it is has evolved from the doctrines of equity. In simple terms, The meaning of estoppel is that a person cannot resile from a representation he has made to anoth…