M/S. HERO MOTOCORP LTD. vs UNION OF INDIA

The Supreme Court addressed the issue of whether the Union of India is bound by its earlier representations in Office Memoranda regarding excise duty exemptions after the enactment of the CGST Act. The court ruled that the representations made in the Office Memorandum of 2003 cannot be enforced post the introduction of the CGST Act, thereby dismissing the claims of both appellants for 100% budgetary support. The judgment clarifies the limitations of governmental assurances in light of subsequent legislative changes.