1. Instant petition filed under Article 226 of the Constitution of India lays challenge to order dated 16.04.2024 passed by Financial Commissioner (Excise), Himachal Pradesh, Shimla, whereby the appeal filed under Section 68(2) of the Himachal Pradesh Excise Act, 2011 (hereinafter referred to as ‘Act’) laying therein challenge to order dated 30.03.2024 passed by Collector (Excise)-cum-Joint Commissioner (ST&E), Central Zone, Mandi, came to be dismissed.

2. Precisely, the facts of the case, which may be relevant for the adjudication of the case at hand are that in the month of February-March 2023, respondent-State, like every year formulated the policy for allotment of retail and other liquor licenses for the financial year 2023-24 (Annexure P-1).

3. Petitioner herein was license holder in form L-10BB, at The Mall Road, Manali, District Kullu since 2021-22, particularly in view of the conditions as contained in aforesaid policy (Clause 11.8). Aforesaid license though was initially issued in favour of petitioner-firm on 07.08.2021 in compliance to the Excise Announcements/Conditions/Clarifications issued from time to time, but subsequently, same was renewed for the year 2022-23 and 2023-24 (Annexure P-2 Colly).

4. Vide communication dated 02.08.2021 (Annexure P-3), it came to be clarified on behalf of respondent-State that if the gross annual tunrover of the departmental store (inclusive of branches) is more than Rs. 2 crore, then only one license in form L-10BB shall be granted in respect of that departmental store or branch. Aforesaid clarification subsequently came to be withdrawn vide communication dated 20.12.2023 issued by respondent-department (Annexure P-4), where it came to be clarified that in super-session to all such past references/instructions/clarifications etc. regarding grant of license in form L-10BB, it is directed that the license in form L10-BB shall be granted strictly as per condition No. 10.8 of Excise Policy for the year 2023-24.

5. As a result of aforesaid clarification, license in form L-10BB granted in favour of petitioner as well as other similar situate persons was made operative, only in such of cases where business in terms of aforesaid license was done from the principal place of business, not from the branches. Since petitioner-herein was admittedly being license holder in form L-10BB, had been running his business from branch, it immediately applied for amendment of GST Registration Certificate (Annexure P-7), which prayer of him ultimately came to be allowed on 09.04.2024, as is evident from Registration Certificate issued in favour of petitioner-firm (available at page No. 61 of the paper-book).

6. It is pertinent to take note of the fact that petitioner herein beside making prayer to Goods and Services Tax Department also filed an application to the Principal Secretary (Excise and Taxation), Government of Himachal Pradesh, Shimla on dated 26.03.2024 (Annexure P-6), thereby making request for renewal of license in form L-10BB. In aforesaid representation, petitioner specifically apprised authority concerned with regard to his intention to shift business from branch office to principal place of business. He also apprised factum with regard to the pendency of prayer made on his behalf for amendment in GST Registration Certificate, however, fact remains that aforesaid prayer made on behalf of the petitioner was not paid any heed. Again, vide communication dated 30.01.2024, petitioner requested Deputy Commissioner, State Taxes and Excise, Kullu, District Kullu to renew the license in form L-10BB for the year 2024-25, but in vain. After amendment in GST Registration Certificate, whereby status of branch at The Mall Manali, Tehsil Manali, District Kullu, came to be updated in place of branch to that of principal place of business, petitioner once again requested Principal Secretary (Excise and Taxation), Government of Himachal Pradesh, Shimla to renew the license in form L-10BB, but no action was taken