M/S Ghodawat Fresheners LLP v. Union of India
Case brief
What is this about?
Karnataka High Court (Dharwad Bench), WP No. 100219 of 2026 (T-EX), order dated 13.01.2026 by K.S. Hemalekha, J. Ghodawat Fresheners LLP v. Union of India and CBIC. Petition under Articles 226/227 challenging Section 3A, Central Excise Act, 1944 (capacity-based excise duty levy) as ultra vires Articles 14, 19(1)(g) and 21; dismissed as withdrawn on counsel's withdrawal memo dated 13.01.2026. No merits ruling, no precedent cited, no quantum. Advocates: Praveen P. Tarikar (petitioner); Venkatesh M. Kharvi, ASGI (R1); Girish S. Hulmani (R2).
What did the court decide?
On the petitioner's counsel filing a memo dated 13.01.2026 seeking withdrawal, the memo was taken on record and the writ petition was dismissed as withdrawn; no adjudication on merits. ¶28