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V.S. PRODUCTS AND OTHERS vs. UNION OF INDIA AND OTHERS
(Karnataka High Court)

Hon'ble Judges:

S. SUNIL DUTT YADAV
Pet. Counsel
C.s.vaidyanathan
K.g.raghavan
Ananyaa Jagirdar
Res. Counsel
M. Venkataraman
Jeevan J. Neeralgi

Petitioner / Applicant

V.S. PRODUCTS AND OTHERS

Respondent UNION OF INDIA AND OTHERS
Court Karnataka High Court
State

Karnataka

Date Jan 4, 2022
Order No.

WRIT PETITION No.52371/2019 (T-RES) C/W WRIT PETITION No.51473/2019 (T-TAR), WRIT PETITION No.52323/2019 (T-RES) 52374/2019, 651/2020, 713/2020, (T-RES), 6114/2020 (T-RES), 6122/2020 (T-RES), 3810/2021 (T-TAR)

Citation

2022(1) TAXREPLY 4959

Original Order
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ORDER

S. SUNIL DUTT YADAV. J I PREAMBLE 1. The petitioners are stated to be manufacturers of Tobacco and Tobacco products and are registered in terms of Rule 9 of the Central Excise Registration Rules, 2002 (“the Rules, 2002” for short). Subsequent to coming into force of the Goods and Services Tax (“GST” for short) regime, the petitioners have registered themselves under Rule 10 (1) of the Central Goods and Services Tax Rules, 2017 (“CGST Rules” for short). 2. The petitioners in W.P.No.52374/2019, 52323/2019, 51473/2019, 6114/2020, 6122/2020, 2318/2020, 651/2020 and 713/2020 have sought for the following reliefs: a) Setting aside of the Notification No.3/2019 dated 06.07.2019 issued by the first respondent-Union of India whereby Central Excise Duty has been levied on tobacco and tobacco products. b) Declaration that the Repeal and Saving provision as contained in Section 174 of the Central Goods and Services Act, 2017 (“CGST A....

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