Use of visual identifiers establishes brandname for GST purpose: Madras HC

Narasus Saarathy Enterprises Private Limited Vs Additional Commissioner of GST & Central Excise (Madras High Court) Madras High Court held that use of visual identifiers on packaging like fonts, symbols, colours, etc. establishes brandname for GST purpose. However, since there was no suppression of fact invocation of extended period denied. Facts- The petitioner is a private limited company carrying on the business of manufacture and sale of wheat products namely, Atta, Maida, Sooji and Bran etc under the Trade Name of the petitioner. The petitioner supplied these wheat products such as A...