The Petitioner's writ petition challenging the rejection of the L-1 License application was not maintainable due to the existence of an alternate efficacious remedy under the Excise Act, 2009.

JUDGMENT

Prathiba M. Singh, J. This hearing has been done through hybrid mode.

2. The Petitioner - Pernod Ricard India Pvt. Ltd. has filed the present petition challenging the impugned order dated 13th April, 2023 passed by the Office of the Commissioner Excise, Entertainment and Luxury Tax, GNCTD (hereinafter, `licensing authority') by which the L-1 License application made by it before the Respondent No.2 - Department of Excise, Government of NCT of Delhi has been rejected.

3. This is the second round of litigation before this Court. In the first round, in writ petition being W.P.(C) 4057/2023 titled Pernod Ricard India Private Ltd. v. Government of National Capital Territory of Delhi & Anr., the Court had considered the contentions of the Petitioner that the Respondent No.2 had not taken a decision on its L-1 License application i.e. "wholesale vend of Indian liquor license". In the said petition on 29th March, 2023, the following order was passed:

"8. Initially, the license period was to be only till 31st March, 2023, the same extended circular dated 24th March, 2023 to 30th September, 2023. Thus, it is the submission of Mr. Akhil Sibal, ld. Sr. Counsel that the Petitioner is suffering due to non-issuance of the license by the Respondents as it is unable to sell its products within the territory of Delhi.

9. Considering the fact that the Petitioner has now complied with all the directions and submitted the requisite police verification, there ought not to be any delay in considering the application for the grant of an L-1 license to the Petitioner.

10. Accordingly, it is directed that the decision of the grant of the L-1 license and in respect of the representation dated 13th December, 2022 be taken within a period of two weeks and the same be communicated to the Petitioner. The same shall be a reasoned order. All remedies, if required, are left open and to be availed of in accordance with law."

4. At that stage, the reason cited by Respondent No.2 for not taking a decision on the L-1 License application of the Petitioner was that some documents relating to the police verification of the directors of the Petitioner, were submitted belatedly. In the said order dated 29th March 2023 the Petitioner's stand that it had submitted the requisite Police Verification Certificates (PVCs) was duly recorded. In view of the said submissions, the Court had directed Respondent No.2 to take a decision on the L-1 License application within two weeks with a reasoned order. Pursuant to the said order, the impugned order dated 13th April 2023 was passed by the Excise authorities Licensing Authority, rejecting the L1 license application of the Petitioner. It is this impugned order that is under challenge in this petition.

Brief Facts

5. The Petitioner is a private limited company incorporated on 3rd September 1993, and is registered with the Registrar of Companies, Delhi. It is engaged in manufacturing and bottling of Indian Made foreign Liquor (IMFL) and has substantial market presence across India especially in the NCTD. It is stated from 1993-till 2021 the Petitioner held valid licenses for the sale of liquor in NCTD. It held licenses for its different units located at various locations in India including units located in Uttar Pradesh, Punjab, Madhya Pradesh etc.

6. The Petitioner last held a valid L-1 License issued by the GNCTD for its two units namely, M/s Gwalior Alcobrew Pvt. Ltd (Gwalior Unit) and Village Haripur Hindu, Derabassi, Distt. Mohali, Punjab (Mohali Unit) till 16th November, 2021.

7. The Delhi Excise Policy, 2021 (hereinafter, "Excise Policy, 2021") was notified by the GNCTD and brought into effect from 17th November, 2021. The Excise Policy, 2021 put in place various modifications and amendments in relation to the eligibility criteria, procedures for application and grant of licenses, and license fees payable for L-1 Licenses and brand registration. Pursuant to Clause 3.1.1(iii) of the Excise Policy, 2021, the entities u