Satguru Print and Packers Vs Union of India & others (Himachal Pradesh High Court)
Himachal Pradesh High Court has decided to defer its judgment on a petition challenging GST Circular No. 80/54/2018-GST, dated December 31, 2018. The Court, in the case of Satguru Print and Packers Vs. Union of India & others, cited judicial discipline as the reason for its decision, noting that the legality of the same circular is currently under consideration before the Supreme Court of India.
Satguru Print and Packers had filed a petition seeking to quash the aforementioned circular and subsequent related annexures (P-4, P-5, P-7). The circular pertains to the classification and rates of GST, issues that have generated contention among various industries.
The Himachal Pradesh High Court observed that the identical matter is pending before the Supreme Court in SLP (c) Diary No. 17041/2024, titled Union of India & Ors. Vs. Association of Technical Textiles Manufacturers and Processors & Anr. The Supreme Court, in an order dated April 15, 2025, directed the filing of a counter-affidavit and indicated that the matter would be listed for hearing as per rules.
In light of the ongoing proceedings at the apex court, the Himachal Pradesh High Court opted not to offer its own opinion on the circular’s validity. The Court stated that its decision in this petition would be governed by the eventual judgment of the Supreme Court, which would be binding on the present case.
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