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DEVASHIS BARUAH
Barak Warehouse Pvt. Ltd. – Appellant
Versus
State Of Assam – Respondent
JUDGMENT :
Heard Mr.P. Bora, the learned Senior Counsel assisted by Mr. H.K. Sarma, the learned counsel appearing on behalf of the petitioners in W.P.(C) No.8463/2018, W.P.(C) No.653/2019 & W.P.(C) No.1250/2019 and Mr. N.J Khataniar, the learned counsel appearing on behalf of the petitioners in W.P.(C) No. 1000/2019, W.P.(C) No. 6347/2018, W.P.(C) No.6347/2018, W.P.(C) No.6268/2018, W.P.(C) No.6268/2018, W.P.(C) No.6266/2018, W.P.(C) No.6256/2018 & W.P.(C) No.6141/2018. I have also heard Mr. K.P. Pathak, the learned Standing Counsel appearing on behalf of the Excise Department.
2. The primary issue involved in the present batch of writ petitions is as to whether the respondent authorities could have imposed upon the petitioners the establishment charges in terms with Clause 9 of the order of the Governor dated 29/8/2016.
3. The facts relevant in the instant batch of the writ petitions are that the petitioners herein prior to 1/9/2016 were license bonded warehouses. However, prior to coming into effect of the Assam Excise Act, 2016 (for short the ‘Act of 2016’) w.e.f. 1/9/2016, an
The liability to pay establishment charges and the verification of payment of excise duty and VAT on transitional stocks are essential in determining the treatment of transitional stocks in bonded an....
Excise duty is levied on the production of liquor, and destruction of unfit stocks does not exempt the bonded warehouse from duty liability.
Statutory rules cannot be nullified by executive orders, and the claim for refund can only succeed if the burden of the duty has not been passed on by the petitioner.
The court upheld the right to dispose of left-over stock under the Delhi Excise Rules despite new licensing restrictions, ensuring compliance with regulatory procedures.
Authorities must provide reasoned decisions consistent with natural justice; cryptic orders fail to meet legal standards, warranting judicial intervention.
The main legal point established in the judgment is that the applicant is entitled to dispose of leftover stock under Rule 56 of the Delhi Excise Rules, 2010 and to seek a refund of any excess excise....
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