[GST Rate-Cuts] Karnataka High Court Refuses Ex-Parte Stay On Guideline Mandating Revised MRP Stickers On Existing Stock

The Karnataka High Court on Monday refused to pass an ex-parte order staying the guideline dated September 9 issued by the Union of India mandating the declaration of revised retail sale price (MRP), on unsold stock manufactured/packed/imported, which would be effective from September 22, in addition to the existing retail sale price (MRP).

Justice B M Shyam Prasad refused the ex parte interim order on the petition filed by Kitchen and Home Products Company, TTK Prestige Limited. The company has approached the court seeking to quash the guideline.

The court in its order said, “Petitioner is pleading certain circumstances for immediate orders. The counsel is permitted to serve copies of the petition on the chambers of Aravind Kamath, Additional Solicitor General. He is called upon to accept notice for R1, R2. The office is directed to relist this matter on September 19.”

The plea prays to quash guideline 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). By way of interim order it had sought to stay the impugned guideline or relax it in so far as the petitioner company is concerned.

Advocate Shrikara P K for the petitioner argued that with more than 26 lakh products and 3,000 units across India, the Central government is saying that we have to affix varied market price stickers on every product. It is a logistical nightmare for us and apart from it is costing us more.

Further, he submitted that “Rule says we cannot charge anything more than MRP minus the tax that is payable. We have now to affix stickers on products worth about Rs 185 crore, across 3,000 units in India. About 26 lakh odd products more than 650 persons are to be employed only for this purpose. Everything has to be done before September 22, because products cannot be sold. This is the first practical problem we are facing because of which we are forced to come to court.”

Praying for an interim order of stay of the guideline or relaxation insofar as the petitioner company was concerned, he argued that “We do not know how many products are being sold in how many shops. If some products are sold if they say that it amounts to violations, I will be prosecuted. Practically, it is not possible, milord. We do not know how many products can be sold.”

The court refused to grant an ex parte interim order. The bench orally said “It is not a reason to grant an ex-parte order.”

To an argument that literally all product stickers have to be affixed. The court orally said “You have your software which checks every sale etc. You have your dealers/vendors.”

Case Title: TTK Prestige Limited AND Union of India & Others

Case No: WP 27926/2025