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2026 Supreme(UK) 137

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
MANOJ KUMAR GUPTA, C.J., SUBHASH UPADHYAY
Anheuser Busch InBev India Limited – Appellant
Versus
Maa Sheetla Distributors Private Limited – Respondent


Advocates Appeared:
For the Appellant : Mr. Kavin Gulati, learned Senior Counsel assisted by Mr. Abhay Chattopadhya and Mr. Rohit Arora, learned counsel.
For the Respondent: Mr. Shobhit Saharia, learned counsel, Mr. C.S. Rawat, learned Chief Standing Counsel

JUDGMENT :

Manoj Kumar Gupta, C.J.

1. Heard Shri Kavin Gulati, learned Senior Counsel assisted by Shri Abhay Chattopadhya, learned counsel for the appellant, Shri Shobhit Saharia, learned counsel for respondent no. 1 & Shri C.S. Rawat, learned Chief Standing Counsel for the State of Uttarakhand/ respondent nos. 2 & 3.

2. The present intra-court appeal is directed against the order of learned Single Judge dated 08.01.2026 passed in Writ Petition (M/S) No. 51/2026, whereby the learned Single Judge, while entertaining the aforesaid Writ Petition filed by respondent no. 1 (hereinafter referred to as the ‘petitioner’), challenging a notice dated 10.12.2025 issued by the In-charge Excise Officer, has restrained the respondents from taking any further action on basis thereof, and has issued various other directions also. The operative part of the order of the learned Single Judge dated 08.01.2026 is as under :-

“11. Until further orders, the Official-respondents are restrained from taking any further action on the impugned notice dated 10.12.2025, annexure no. 1 as well as on the application of respondent no. 3 dated 10.11.2025. Simultaneously, during this period Official-respondents are dire

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