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2026 Supreme(Gau) 959

THE GAUHATI HIGH COURT (THE HIGH COURT OF ASSAM, NAGALAND, MIZORAM & ARUNACHAL PRADESH)
MANISH CHOUDHURY
Sudipto Sekhar Paul – Appellant
Versus
State of Assam represented by Commissioner & Secretary, Excise Department – Respondent


Advocates Appeared:
For the Petitioner:Mr. A. Khanikar, Advocate
For the Respondent:Mr. R.R. Gogoi, Standing Counsel, Mr. M. Chetia, Junior Government Advocate, Mr. G.N. Sahewalla, Senior Advocate and Mr. H.K. Sharma, Advocate

Table of Content
1. overview of the petition, factual dispute regarding licence grant, and contentions of the parties. (Para 1 , 2 , 3 , 4 , 5 , 6 , 8 , 9)
2. chronological history of the administrative process, including cabinet directives and improper involvement of the guardian minister. (Para 10 , 11 , 12 , 13 , 15 , 16 , 17 , 18 , 19 , 20 , 21 , 22 , 23)
3. analyses of the assam excise rules, 2016 vs. the non-statutory standard operating procedure (sop) regarding licensing authority. (Para 14 , 24 , 25 , 26 , 27 , 28 , 29)
4. statutory authorities cannot abdicate discretion to non-statutory entities; administrative actions must be transparent and merit-based. (Para 30 , 31 , 32 , 33 , 34)
5. final order quashing the illegal licence and directing fresh processing if required. (Para 35 , 36)

JUDGMENT :

Manish Choudhury, J.

Invoking the extra-ordinary and discretionary jurisdiction of this Court under Article 226 of the Constitution of India, the petitioner has preferred the instant writ petition for a direction to the respondent authorities in the Excise Department, Government of Assam to complete the process of issuance of Indian-Made Foreign Liquor [IMFL] ‘Off’ retail licence for Sona

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