Narasus Saarathy Enterprises Private Limited Vs Additional Commissioner of GST & Central Excise
Date: March 15, 2026
Subject Matter
Unbranded Goods with Generic Graphics and Corporate Name Exempt from GST; Extended Limitation Not Invokable
Summary
The writ petition was allowed , setting aside the demand for GST, interest, and penalty. The Court ruled that the petitioner was entitled to the GST exemption for their unbranded goods, even with common graphic representations and the corporate name…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In this Writ Petition, the petitioner has challenged the impugned Order in Original No.16/2025-GST dated 30.01.2025 . By the impugned order, the demand proposed in the Show Cause Notice No.18/2024-GST-JC which was accompanied with a summary in Form GST DRC-01 both dated 01.08.2024 for the tax period from 01.07.2017 to 31.07.2022 has been confirm…