Vasavi Traders vs. The State Of Andhra Pradesh

Held

The Court disposed of the writ petition in terms of the orders of the Division Bench of this Court in W.P.Nos.30185 of 2021 and batch, dated 24.03.2023. The reasoning for this decision is that the petitioner's counsel submitted that the issue in the present writ petition is squarely covered by the aforementioned Division Bench order. Therefore, the Court found it appropriate to follow the precedent set by the Division Bench. The operative direction was to dispose of the writ petition in terms of the Division Bench's order and to attach a copy of that order to the present judgment. No specific finding was made on the legality or arbitrariness of the notification itself, as the matter was disposed of based on the existing Division Bench ruling. No issue was expressly left undecided.

Facts

The petitioner filed a writ petition under Article 226 of the Constitution of India challenging Notification No. 318/FSSA/AP/2014-21, dated 06.12.2021. The petitioner sought to declare this notification illegal and arbitrary, and to set it aside. Furthermore, the petitioner requested that the respondents be restrained from interfering with their day-to-day business activities, including the production, distribution, transport, and sale of tobacco products like khaini and gutkha. The petitioner asserted that their business is lawful, covered under the COTPA Act, and that they possess the requisite licenses and have paid GST and all other taxes, providing their GSTIN as 37DPKPD9201J1ZR. They also sought to prevent the registration of cases against them for these business activities.

Key Issues

1. Whether Notification No. 318/FSSA/AP/2014-21, dated 06.12.2021, is illegal and arbitrary, and consequently liable to be set aside, as it pertains to the business activities of the petitioner involving tobacco products like khaini and gutkha, which the petitioner claims are lawful under the COTPA Act and compliant with GST and other taxes. Petitioner's Contention: The learned counsel for the petitioner submitted that the issue involved in the present writ petition is squarely covered by the orders of the Division Bench of this Court in W.P.Nos.30185 of 2021 and batch, dated 24.03.2023. Revenue's Contention: The judgment does not record any specific contentions made by the revenue or state respondents.