- 1 - HC-KAR NC: 2025:KHC:37919 WP No. 27926 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 27926 OF 2025 (GM-RES) BETWEEN: TTK PRESTIGE LIMITED AN EXISTING COMPANY UNDER THE COMPANIES ACT, 2013 HAVING ITS REGISTERED OFFICE AT PLOT NO. 38, SIPCOT INDUSTRIAL COMPLEX, HOSUR-635 126 AND ITS CORPORATE OFFICE AT NO. 1/1, AND 1/2, NAGARJUNA CASTLE, WOOD STREET, ASHOK NAGAR, RICHMOND TOWN, BENGALURU-560025 REPRESENTED BY ITS SR. DGM -LEGAL, MR. G. RAMESH BABU …PETITIONER (BY SRI. GANAPATI N. HEGDE, SR. ADVOCATE FOR SRI. SHRIKARA P K., ADVOCATE) Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:37919 WP No. 27926 of 2025 AND: 1. UNION OF INDIA MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION, DEPARTMENT OF CONSUMER AFFAIRS, WEIGHTS AND MEASURES UNIT, KRISHI BHAWAN, NEW DELHI-110001 REPRESENTED BY THE DIRECTOR, LEGAL METROLOGY, MR. ASHUTOSH AGARWAL 2. STATE OF KARNATAKA DEPARTMENT OF FOOD AND CIVIL SUPPLIES AND CONSUMER AFFAIRS, MARKETING FEDERATION BUILDING, CUNNINGHAM ROAD, BENGALURU 560 052. REPRESENTED BY THE PRINCIPAL SECRETARY 3. THE CONTROLLER OF LEGAL METROLOGY, NO.1, ALI ASKER ROAD, P.B. NO. 175, BENGALURU 560 052. …RESPONDENTS (BY SRI. ARAVIND KAMATH, ASG FOR SRI. K RAM BHAT. GSC FOR R1 SMT. NAVYA SHEKHAR, AGA FOR R2) - 3 - HC-KAR NC: 2025:KHC:37919 WP No. 27926 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED GUIDELINE DATED 09.09.2025 (ANNEXURE-A) ISSUED BY RESPONDENT NO.1 BEARING REFERENCE NO. I-10/14/2020-W AND M, IN SO FAR AS IT MANDATES THE PETITIONER TO DECLARE THE REVISED RETAIL SALE PRICE (MRP), BY WAY OF STAMPING OR PUTTING STICKER OR ONLINE PRINTING ON THE UNSOLD STOCK MANUFACTURED/PACKED/IMPORTED PRIOR TO REVISION OF GST UPTO 31.12.2025 OR TILL SUCH DATE THE STOCK IS EXHAUSTED, WHICHEVER IS EARLIER, AFTER REDUCING THE REDUCED AMOUNT OF TAX DUE TO CHANGE IN GST (IMPLEMENTED WITH EFFECT FROM 22.09.2025) IN ADDITION TO THE EXISTING RETAIL SALE PRICE (MRP). THIS PETITION, COMING ON FOR FRESH MATTERS LIST, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The petitioner is aggrieved by the Guidelines dated 09.09.2025 and the petitioner asserts that the grievance was because the Guidelines mandates the manufacturers to stamp and stick the price with the GST and that the time allowed for doing the same is highly arbitrary. Mr. Aravind Kamath, the learned - 4 - HC-KAR NC: 2025:KHC:37919 WP No. 27926 of 2025 Additional Solicitor General, places on record the Advisory dated 18.09.2025 which in its material part insofar as the petitioner's grievance reads as under, "It is also clarified that any packaging material or wrapper which could not be exhausted by the manufacturer or packer or importer prior to revision of GST, may be used for packing of material upto 31st March, 2026 or till such date the packing material or wrapper is exhausted, whichever is earlier, after making corrections required in retail sale price (MRP) on account of implementation of GST by way of stamping or putting sticker or online printing as the case may be, at any place on the package. Further to Para-6 above, it is informed that the declaration of the revised unit sale price on unsold pre-packaged commodities/ unused packaging material or wrapper bearing a pre-printed MRP is not mandatory. However, manufacturers/ packers/ importers/ their representatives may declare the revised unit sale price voluntarily, if they so desire." - 5 - HC-KAR NC: 2025:KHC:37919 WP No. 27926 of 2025 Mr. Ganapati N. Hegde, the learned Senior counsel for the petitioner, submits that in the light of this Advisory, the petitioner's grievance is reddressed. As such, the petition stands disposed of. Sd/- (B M SHYAM PRASAD) JUDGE RB