The Supreme Court has held that the plea of estoppel cannot be raised against the Government in the exercise of its Legislative, Sovereign, or Executive functions.

"When pressed against the Government, the plea of waiver faces an especially high threshold and rarely succeeds," the Court said.

The bench comprising Justice Surya Kant, Justice Dipankar Datta and Justice NK Singh agreed with the Bombay High Court's observations which were as follows :

"Apart from affirming well known principles that there can be no question of estoppel against the Government in the exercise of legislative, sovereign or executive power. The Apex Court held that the plea of waiver when it is pressed against the Government has an uphill journey to make for success. The Apex Court held that the for establi

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