D. Adinarayan Subudhi vs. State Of Odisha

WP(C)/11510/2026HC OrissaGSTCNR ODHC01023765202621 August 2026Bench: DR. JUSTICE S.K. PANIGRAHI54 pages
AI SummaryDismissed

Held

The Court held that the impugned notification was a measure to enforce Regulation 2.3.4 of the FSSA, which prohibits tobacco/nicotine as ingredients in food. The notification was not an independent prohibition and was within the scope of the FSSA.

Facts

The petitioners challenged a notification prohibiting the manufacture, sale, etc., of food products containing tobacco or nicotine. They argued that chewing tobacco is a distinct tobacco product and not 'food' under the FSSA, and that the notification exceeded the statutory framework.

Key Issues

Whether the impugned notification prohibiting chewing tobacco as a food product is within the ambit of the Food Safety and Standards Act, 2006 and its regulations. Whether the notification violates fundamental rights like the right to trade and livelihood.

Sections Cited

Section 3(1)(j), Section 3(1)(y), Section 3(p), Section 18, Regulation 2.3.4

AI-generated summary — verify with the full judgment below

Page 1

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) Nos.6107 of 2026 CNR No-ODHC010138442026 Along with W.P.(C) Nos.8849, 11468, 11505 & 11510 of 2026 (In the matter of applications Articles 226 & 227 of the Constitution of India).

(In W.P.(C) No. 6107 of 2026)

Gopal Aromatic Private Limited, Cuttack …. Petitioner(s) -versus- State of Odisha …. Opposite Party (s)

Advocates appeared in the case through Hybrid Mode:

For Petitioner(s) : Mr. C.S. Vaidyanathan, Sr. Adv. Mr. Vivek Kohli, Sr. Adv. Mr. Nalin Talwar, Adv. Mr. Manoj Gupta, Adv. Ms. Yeshi Rinchhen, Adv. Mr. Prashanta Kumar Nayak, Adv. Mr. Avijit Patnaik, Adv.

For Opposite Party (s) : Miss Gayatri Patra, ASC Smt. Pratima Nayak, CGC

CORAM:

DR. JUSTICE SANJEEB K PANIGRAHI

DATE OF HEARING:-06.08.2026 DATE OF JUDGMENT:-21.08.2026

Dr. Sanjeeb K Panigrahi, J.

1.

Since the writ petitions arise out of the same impugned Notification and involve common questions of law and fact, they are being dealt with together by this common judgment, with W.P.(C) No.6107 of 2026 being

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 Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.