Harsh International Flavour Vs. Union Of India

Decided On : Jan-04-2022

Court : Karnataka

LAW: the Notification No.3 of 2019, Section 5, the Notification No.3 of 2019, Section 5, the Notification No.3 of 2019, Section 5, the Notification No.3 of 2019, Section 5, the Companies Act, the Notification No.3 of 2019, Section 5, the Notification No.3 of 2019, Section 5, the Notification No.3 of 2019, Section 5, the Notification No.3 of 2019, Section 5, the Notification No.3 of 2019, Section 5, the Notification No.3 of 2019, Section 5, Article 246, Article 246A of the Constitution of India B. Taxing, Section 136 of the Finance Act, Article 271 E. Levy, Article 14 of the Constitution of India 13, Rule 9, Rule 10, Section 174, Section 136, Section 136, Article 246A of the Constitution of India, Article 246, Constitution, Constitution, Article 246, Article 246A, Article 246A, Article 246, Article 246, Article 246A, Article 246, Article 246, Article 248, Constitutional 18 Amendment, Article 246-A, Section 3 of the Central Excise Act, Section 174 of the CGST Act, the Finance Act, Article 271, Article 246A, Article 271, Article 246A, Constitution, the 101st Constitutional Amendment, Article 246, Article 14, the Excise Act, Article 14, Article 246A, Article 279A, Article 246, Article 246, Constitution, Article 246A, Constitution, Article 246A, Article 270, Article 271 d, Article 246 Reliance, Article 279A. v, Article 246, Article 246A. vii, Article 246A, Article 246, Article 246, Article 246A., Article 246A., Article 246, Article 246A, Constitution, Constitution, Article 246A, Article 246, Article 246A. xii, Article 246A, Article 246, Article 246A, Article 246, Article 246, Constitution, Article 246A, Article 246A, Article 246, Article 246, Article 246, Article 246A, Article 246, Article 372, Constitution, Article 278, Constitution, Constitution, Article 278……, Article 246, Article 246, Article 246A, Article 246, Article 246, Article 246A, Article 246, Article 246A, Article 246, Constitution, Article 246A of the Constitution, Article 246A36containing, Article 246, Article 246, Article 246A., Article 246, Article 246A., Article 246A, Article 246A GST, Article 246, Article 246, Article 246, Section 174, Constitution, Constitution, the Additional Duties of Excise (Goods of Special Importance, the Additional Duties of Excise (Textiles and Textile Articles, Section 174, Constitution, Para 22, the Central Excise Act, Section 9, the CGST Act/UPGST Act, Section 9 of the CGST Act/UPGST Act, the Central Excise Act, the Central Excise Act, the CGST Act, Constitution, Act 18 of 2017, Constitution, Article 246, Article 246A, Article 246, post Constitution 101st Amendment Act, Article 246-A, Constitution, Article 246, the Central Excise Act, Section 90, Article 265 of the Constitution, the GST Act, Article 246A, the GST Act, Article 246 Entry, Expenditure Tax Act, Article 246A, Article 246, Article 246A, Article 246, Article 246, Section 136 of the Finance Act, Section 136 of the Finance Act, Section 136, the Central 52 Excise Act, Section 136 of the Finance Act, the Finance Act, the Finance Act, Section 2, the Finance Act, Article 271 of the Constitution of India, the Income Tax Act, Article 246, the Finance Act, the Income Tax Act, the Income Tax Act, the Finance Act, the Income Tax Act, the Finance Act, Article 271 : The, Article 271, the Finance Act, Article 271, Article 246-A, the Finance Act, the Finance Act, Article 271, Article 271, Article 246A., Article 246A. 57, Article 271, Article 246A, Article 271, the Finance Act, Article 246, Article 246A, Article 271, Article 246A. E. Levy, the Finance Act, the Excise Act, Article 14 of the Constitution of India, Article 14 of the Constitution of India, the Expenditure Tax Act, Article 14, Section 54, Article 14.16

CARDINAL: 1, 572 106, 560 001, 560, 560 001, 411 001, 560, 560 001, 572, 138, 560 001, 6, 562 123, 560 001, 7, No.2, 577 520, 560 001, 8, 560, 560 001, 9, 562 162, 560 001, 10, 562 162, 560 001, 11, 562 123, 560, 560, 12, 13 II, 15, 24, 30, 84, 1, 14, 153, 01.07.2017, 16, four, 51, 17, 270, 279A., 84, 84, 265, 270, 271, 279A., 21, two, 22, two, two, 23, 4, 24, 246A, 3, 84, 13.09.2021, 84, 26, 84, 27, 84, 28, two, one, 84, 84, 29, two, 84, 30, 84, 84, 246A, 1, 246, 254, 2, 2, 246A., 4, 19, 4, 33, 215, 4, 34, 84, 13.09.2021, 84, 35, 246, One Hundred and First Amendment) Act, 84, 84, 84, 84, 84, 1, 1, 84, 38, 1.7.17, One Hundred and First, 39, 84, 40, 84, 4, 41, two, 2, 42, One Hundred and First Amendment) Act, 43, two, 44, 1, 4, 45, 261, 46, 84, 3, 48, five, 3, 49, two, 246A, 2, 50, 246A, two, 51, 1, 2, 1, 2, Three, 1, 53, 26, 1, 12, 13, 54, 2, 704, 59, 55, 271, 270, 2, 58, 2/2019, 3, 59, 30.06.2017, 4, two, 61, 2, 627, 3, 63, one, 66

ORG: THIS THE04H DAY OF JANUARY2022BEFORE, C/W WRIT PETITION No.51473/2019, Karnataka, Union of India Represented, Joint, Ministry of Finance, Department of Revenue Room No.46, Central Tax, Queens Road, Additional Solicitor General, Articles 226 & 227 of Constitution of India, W.P. No.51473/2019, HUF, TCI, Union of India Represented, Joint, Ministry of Finance, Department of Revenue Room No.46, Central Tax, Queens Road, Additional Solicitor General, Articles 226 & 227 of Constitution of India, Everest Industries, LLP A Limited Liability Partnership Registered, Limited Liability Partnership Act, Plot, Business at:4, TCI, Union of India Represented, Joint, Ministry of Finance, Department of Revenue Room No.46, Central Tax, Queens Road, Additional Solicitor General, Articles 226 & 227 of Constitution of India, Plot No.94C, Vasanthanagara Industrial Area, Tumkur, Union of India Represented, Joint, Ministry of Finance, Department of Revenue Room No.46, Central Tax, Queens Road, Additional Solicitor General, Articles 226 & 227 of Constitution of India, Maa Sharda Tobacco Private Limited A Private Limited Company, Union of India Represented, Joint, Ministry of Finance, Department of Revenue Room No.46, Central Tax, Queens Road, Additional Solicitor General, Articles 226 & 227 of Constitution of India, Authorised Signatory, Union of India Ministry of Finance Department, Joint, Central Tax, Queens Road, Additional Solicitor General, Articles 226 & 227 of Constitution of India, Habson Food and Products Having, No.83, Near Prestige School, Virgo Nagar PO, Union of India Ministry of Finance, Department of Revenue Represented, Joint, Central Tax, Queens Road, Additional Solicitor General, Sri K.V. Aravind, R1 & R2, Articles 226 & 227 of Constitution of India, Jalaram Industries, Union of India Represented, Joint, Ministry of Finance, Department of Revenue Room No.46, Central Tax, Queens Road, Additional Solicitor General, Articles 226 & 227 of Constitution of India, Harsh International, Authorised Signatory, Union of India Represented, Joint, Ministry of Finance Department, Central Tax, Queens Road, Additional Solicitor General, Articles 226 & 227 of Constitution of India, Aurthorised Signatory, Union of India Represented, Joint, Ministry of Finance, Department of Revenue Room No.46, Central Tax, Queens Road, Central Tax North West, Additional Solicitor General, CGC, R2 & R3, Articles 226 & 227 of Constitution of India, Court, Sections, III Contentions of Respondents, A. Power, GST, Aspect Theory and Subsumation, the Concept of Supply ii, Aspect Theory C. Legality, NCCD, NCCD, NCCD, NCCD, Tobacco and Tobacco, the Central Goods and Services Tax Rules, Union of India, National Calamity Contingent Duty, NCCD, NCCD, NCCD, NCCD, GST, NCCD, Petitioners:5, a Common National Market for Goods and Services, The Goods and Services Tax, Reliance, the Statement of Objects, GST, the Goods and Service Act, GST, Parliament, State, State List, 101st, GST, the Central Tariff Act, NCCD, NCCD, the GST Council, NCCD, Union, the Constitutional Scheme, NCCD, GST, NCCD, the Constitutional Scheme, NCCD, GST, GST, NCCD, GST, GST, NCCD, NCCD, NCCD, Federal and Provincial Governments, Unicorn Industries v. Union of India, NCCD, Goods and Services Tax, NCCD, the Apex Court, Union of India, Civil Appeal No.4810/2021, the 101st Constitutional Amendment,, the Union List, Tobacco, GST, Parliament, GST, the GST Council, Federal, GST, Parliament, GST, GST, xiv, GST, NCCD, Parliament, State, Union, State, Parliament, Goods and Services Tax, the Apex Court, South India Corporation Pvt. Ltd., Board of Revenue, the Apex Court, Court, Board of Revenue, the Apex Court, Union of India, Civil Appeal No.4810/2021, 101st Constitutional Amendment, the Union List, Petroleum Crude, GST, the Central Goods and Services Tax Act, Goods and Services Tax Act, Medicinal, Toilet Preparations, the Central Tariff Act, The High Court of Allahabad, Indian Oil Corporation Ltd., Union of India, reliefs:-, SKO, Central Goods and Service, List I (Union List, Court, Council, Kerosene Oil, GST, the High Court of Allahabad, Aspect Theory and Subsumation, NCCD, the 101st Constitutional Amendment, GST Council, the Apex Court, Union of India, P) Ltd., Legislature, Fiscal Policy, GST, the Objects Clause, GST, NCCD, the Apex Court, Avinder, State, the Bombay High Court, Western India Theatres, Western India Theaters Ltd., Aspect Theory, the “Aspect Theory, the Aspect Theory, the Aspect Theory, Federal and Provincial Governments, Federation of Hotel, Restaurant v. Union of India, Parliament, the Aspect Theory, Hotels, Union, The Apex Court, the Union Parliament, State, Parliament, State, Parliament, State, the Aspects Theory, GST, NCCD, NCCD, the National Calamity Contingent, the National Calamity, The National Calamity, The Madurai District Central Co-operative, Bank Ltd., The Third Income Tax Officer, Madurai, The Apex Court, the Apex Court, the Income Tax, The Apex Court, Parliament, Parliament, Parliament, Parliament, Kesoram Industries, Cotton Mills Ltd., Wealth Tax, Parliament, NCCD, Parliament, the Consolidated Fund of India, NCCD, The Madurai District Central Co-operative, Bank Ltd., The Third Income Tax Officer, Madurai, SCC454the Apex Court, Goods and Services Tax, NCCD, NCCD, NCCD, Bajaj Auto Ltd., the Apex Court, Unicorn Industries Vs., Union of India, Apex Court, Bajaj Auto, the Apex Court, Union of India Vs, Modi Rubber Ltd., Bajaj Auto, S.R.D. Nutrients, CCE, Column, Table, NCCD, NCCD, Unicorn Industries, NCCD, NCCD, NCCD, NCCD, NCCD, The Apex Court, Buckingham & Carnatic Company Ltd., Legislature, Court, Legislature, NCCD, NCCD, ELEL Hotels & Investments Ltd., V. Union, follows:"20, the Tourism Industry, Manifest Arbitrariness, the Apex Court, VKC Footsteps, Parliament, the Supreme Court, Sd/-

PERSON: Manoj, Kumar Srivastava S, Sitaram Srivastava, Antharasanahalli Industrial Area, Petitioner 2, Sri C.S.Vaidyanathan, Sri, K.G.Raghavan, Ananyaa Jagirdar, Sri, Prashanth F. Goudar, Sri, Goutham S. Bharadwaj, Sri, Vinay Kuttappa K.S., Sri M. Venkataraman, Jeevan J.Neeralgi, Shri, Jevan B. Sancheti, Sri C.S.Vaidyanathan, Sri, K.G.Raghavan, Ananyaa Jagirdar, Sri, Prashanth F. Goudar, Sri, Goutham S. Bharadwaj, Sri, Vinay Kuttappa K.S., Sri M. Venkataraman, Jeevan J.Neeralgi, Manikchand House, Hosur Main Road, Jevan B. Sancheti, Sri C.S.Vaidyanathan, Sri, K.G.Raghavan, Ananyaa Jagirdar, Sri, Prashanth F. Goudar, Sri, Goutham S. Bharadwaj, Sri, Vinay Kuttappa K.S., Sri M. Venkataraman, Jeevan J.Neeralgi, Nagenahalli, Kora Hobli, Karnataka-, Authorised Representative, Sri C.S.Vaidyanathan, Sri, K.G.Raghavan, Ananyaa Jagirdar, Sri, Prashanth F. Goudar, Sri, Goutham S. Bharadwaj, Sri, Vinay Kuttappa K.S., Sri M. Venkataraman, Jeevan J.Neeralgi, Dasanapura Hobli, Hari Bushan Bajpai, Sri C.S.Vaidyanathan, Advocate Sri, K.G.Raghavan, Ananyaa Jagirdar, Sri, Prashanth F. Goudar, Sri, Goutham S. Bharadwaj, Sri M. Venkataraman, Jeevan J.Neeralgi, Thrishul Zarda Pouches, Rajashekhar Narajji, Sri C.S.Vaidyanathan, Advocate Sri, K.G.Raghavan, Ananyaa Jagirdar, Sri, Prashanth F. Goudar, Sri, Goutham S. Bharadwaj, Sri, M.S. Manvi Bhandari, Sri M. Venkataraman, Jeevan J.Neeralgi, Mohamed Inayathulla, Sri C.S.Vaidyanathan, Advocate Sri, K.G.Raghavan, Ananyaa Jagirdar, Sri, Prashanth F. Goudar, Sri, Goutham S. Bharadwaj, Sri, Vinay Kuttappa K.S., Room No.46, Sri M. Venkataraman, Jeevan J.Neeralgi, Vanita K.R., Alur Road, Sri C.S.Vaidyanathan, Sri, K.G.Raghavan, Sri, Prashanth F. Goudar, Sri, Goutham S. Bharadwaj, Ananyaa Jagirdhar, Sri M. Venkataraman, Jeevan J.Neeralgi, Sri C.S.Vaidyanathan, Sri, K.G.Raghavan, Ananyaa Jagirdar, Sri, Prashanth F. Goudar, Sri, Goutham S. Bharadwaj, Sri, M.S. Nalin Talwar, Sri M. Venkataraman, Jeevan J.Neeralgi, Budihal, Sri C.S.Vaidyanathan, Advocate Sri, K.G.Raghavan, Ananyaa Jagirdar, Sri, Prashanth F. Goudar, Sri, Goutham S. Bharadwaj, Sri M. Venkataraman, Sri Madanan Pillai, Sri, Jeevan J.Neeralgi, F. Levy, vii, xiv, Notification No.3/2019, xv, xvii, VKC Footsteps, xi, xv, xvii, CONSIDERATION, Chandravarkar Seetharathna Rao, Ashalatha S. Guram, VKC Footsteps, Bad, Poona, 47 Parasaran, Azam Jha, Avinder Singh v. State of, levy under, Modi Rubber, Schedule, F. Levy, Excise Regime, issues.14

DATE: about 50 years, 1944, 1944, 2008, 1944, 1956, 1944, 1956, 1944, 1944, 1944, 120/4,, 1944, 20/9, Alur Road, 1944, 1944, this day, 2002, 2002, 2017, 52323/2019, 51473/2019, 6114/2020, 6122/2020, 2318/2020, 2017, 1994, 2001, 2001, 2017, 2016, 1944, 1985, 1985, 2001, 269A, the 20 Seventh Schedule, 246A, 269A, 1st July, 2017, 246A, 2020, 2017, 2019, 2019, 2016, 84, 1964, 1986, 1964, Para 29, 246A, 2016, 2017, 2017, 1974, 1944, 1955, 1957, 1978, 1985, 2020, 1538, 1944, 2017, 2016, 1944, 1944, 1944, 1944, 1944, 1944, 2019, 2016, 2016, (1979, 1988, 1971, 1972, 1957, 2001, 1944, 1944, 2005, 1975, 1963, 1966, 1966, every year, the financial year, 2001, 1975, 2001, 2020, 1986, 2018, 1944, 30.06.2017, 1969, 1989, 1987, 64 9, Para 59, 6512

ORDINAL: 2nd, first, first, first, first, first, first, first, first, first, 2nd, first, first, Seventh, second, first, second, Seventh

GPE: New Delhi, New Delhi, Principal, Singasandra, New Delhi, New Delhi, Hdpura village, M.S., New Delhi, Katha, Megalahalli Road, New Delhi - 110 001, Rampura, New Delhi, New Delhi, New Delhi, M.S., New Delhi, Floor, South Wing, Shivajinagar, Supply, W.P.No.52374/2019, States, States, India, Trivandrum, Trivandrum, India, India, Fourth Schedule, Singh v. State of Punjab, States, States, Centre

PRODUCT: Central Excise, Central Excise, Central Excise, Central Excise, Central Excise, Central Excise, Central Excise, Central Excise, Central Excise, Central Excise, Article 248, Para 67, Article 246A, Para 81

MONEY: 13, 068, 13, 068, 049

NORP: Bengaluru, D., Central Excise, Central Excise, Central Excise, D.

EVENT: 05.10.2021, Para 18

TIME: 01.07.2017 i.e., 29.09.2020., some particular Act

WORK_OF_ART: 05.10.2021, The Aspects Theory, 62 List II, Excise Duty, Excise Duty, Modi Rubber, Excise Duty, Excise Duty, VKC Footsteps

LOC: the Fourth Schedule, Articles 269, Executive

QUANTITY: 25 ii

FAC: South India Corpn, the Fourth Schedule