Whether the doctrine of judicial estoppel can be applied to defeat subject matter jurisdiction

QUESTION PRESENTED : Whether the doctrine of judicial estoppel can be applied to defeat subject matter jurisdiction that otherwise exists—while it cannot be used to create subject matter jurisdiction that otherwise does not exist—such that a federal court has discretion to dismiss a plaintiff's diversity action with prejudice for its alleged change in position regarding matters of subject matter jurisdiction that | are unrelated to the merits of a case? i