Elamalai Cardamom Trading Private Limited vs. The Union Of INDIA

WP(MD)/17894/2022HC MadrasGSTCNR HCMD01073921202216 September 2026Bench: HONOURABLE MR JUSTICE M.DHANDAPANI,HONOURABLE MR.JUSTICE N.DILIP KUMAR9 pages
AI SummaryDismissed

Held

The High Court dismissed the petitions, holding that the rules, in force for over 35 years, were regulatory and not prohibitory. The challenge was rejected on the grounds of delay and laches, as the petitioners had themselves obtained a license under these rules in 2021 before challenging them in 2022.

Facts

Two companies engaged in cardamom trading challenged Rules 3 and 4 of the Cardamom Licensing and Marketing Rules, 1987, as ultra vires the Constitution. They contended that the licensing requirement for trading cardamom violated their fundamental rights under Articles 14, 19(1)(g), and 21.

Key Issues

The primary legal issue was whether Rules 3 and 4 of the Cardamom Licensing and Marketing Rules, 1987, which mandate a license for cardamom trade, are unconstitutional and violative of Articles 14, 19(1)(g), and 21.

AI-generated summary — verify with the full judgment below

WP(MD) NO. 17894 and 1354 of 2022 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 16-09-2026 CORAM THE HONOURABLE MR JUSTICE M.DHANDAPANI AND THE HONOURABLE MR.JUSTICE N.DILIP KUMAR WP(MD) NO. 17894 and 1354 of 2022 {CNR: HCMD010739212022} Case QR and WMP (MD) Nos.13048, 1870, 1201 of 2022

1.

Elamalai Cardamom Trading Private Limited, Rep. by its Managing Director Binoy Varghese No.11/5 Lakshmi Mahal V.O.C. Street Near Scism Matric. Hr. Sec. School Bodinayakkanur Theni District. Petitioner(s) Vs

1.

The Union of India, Rep. by its Secretary to Government Department of Commerce and Industry New Delhi-110001. 2. The Spices Board (Ministry of Commerce and Industry Government of India) Rep. by its Secretary Suganda Bhavan NH Bypass PB No.2277 Palarivattom post Kochi Kerala.

3.

The Director (Marketing) https://www.mhc.tn.gov.in/judis

Spices Board Suganda Bhavan NH Bypass PB No.2277 Palarivattom post Kochi Kerala.

4.

The Assistant Director (Marketing) Spices Board Kurangani Road Bodinayakanur Theni District.

5.

V. Manoharan S/o Veery Sikku Gowder No.49-A Ward No.11 Thottana Krishnasamy Gowder Street Gudalur Theni District 625 518. (R5 is impleaded vide Court Order dated 27.

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.