Govt. entitled to levy GST as well as excise duty on tobacco and tobacco products: HC
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- Last Updated on 7 October, 2022
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Case Details: Ghodawat Packers LLP v. Union of India - [2022] 143 taxmann.com 72 (Karnataka)
Judiciary and Counsel Details
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- M.I. Arun, J.
- Shivadass, Sr. Counsel, Gangadhar J.M. & Prashant F. Goudar, Advs. for the Petitioner.
- M.B. Kanavi & Girish S. Hulmani for the Respondent.
Facts of the Case
The petitioner was involved in manufacture and business of Tobacco. It contended that by virtue of Notification No 11/2017-Central Excise dated 30-6-2017, excise duty was not levied on tobacco and tobacco products from 1-7-2017 but thereafter Notification No 3/2019 dated 30-6-2019 was passed to levy excise duty. It filed writ petition against the levy of excise duty.
High Court Held
The Honorable High Court observed that CGST Act, 2017 contemplates levy of Excise duty in respect of goods included in entry 84 of Union list of Seventh Schedule of Constitution of India. The levy of excise duty on tobacco and tobacco products is a matter of public policy and instant Court in exercise of writ jurisdiction would not interfere with same. The CGST Act itself contemplates levy of excise duty upon tobacco and tobacco products apart from them being taxed under provisions of CGST. Thus, the Government would be entitled to levy CGST as well as excise duty on tobacco and tobacco products.
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