Have Relaxed Condition On Declaring Revised MRP On Unsold Stock After GST Cuts: Union Tells Karnataka High Court

The Union Government on Monday informed the Karnataka High Court that it has relaxed the condition issued on September 9, 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).

Additional Solicitor General Aravind Kamath placed on record a fresh advisory issued on September 18 and said, “We have superseded the impugned instruction and acceded to the suggestions made. They need not affix the sticker or stamping, it is a choice now and not mandatory.”

He placed on record the fresh advisory which states that, "As per the advisory, manufacturers, packers and importers may voluntarily affix additional revised price stickers on unsold packages manufactured before 22nd September 2025, provided that the original MRP printed on the package is not obscured. It has been clarified that the Rules do not mandate such re-stickering and it is purely optional for companies who wish to declare revised prices."

Justice B M Shyam Prasad thus disposed of the petition filed by Kitchen and Home Products Company, TTK Prestige Limited. The company had approached the court seeking to quash the guideline dated September 9.

Advocate Shrikara P K for the petitioner had 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.

Further, he had 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.”

However, the court, while issuing notice to the respondents, had refused to grant an ex parte interim order. 

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

Case No: WP 27926/2025

Citation No: 2025 LiveLaw (Kar) 315