2025:BHC-GOA:2573-DB Salgaonkar/Tilak IN THE HIGH COURT OF BOMBAY AT GOA M SA A L N G D A I O R N A K M A I R LIND DMD i aIg tLi e tI:Na 2 lD0 y 2Ss 5 iAg .L1 n 2Ge . dA2 O4 b Ny 1 7KM :A0 AR0 N :2 D 0 I R + A 0530 WRIT PETITION NO.229 OF 2025 UNITED SPIRITS LTD., A company incorporated under the laws of India, having its registered ofice at UB Tower, #24, Vittal Mallya Road, Bengaluru 560 001, through its authorized representative Ms. Apoorva Choudhary Manager-Indirect Tax, 27 years, Indian National, resident of 168B, Room No.5468, Kannamwar Nagar, Vikhroli East, Mumbai 400083 duly authorized vide .. Petitioner resolution dated 20/09/2024 Versus

1. Additional Commissioner of State Tax-II & Appellate Authority, South Goa Having ofice at F Wing, 3^rd Floor, Osia Arcade, near KTC Bus Stand, Margao-

Goa 403 601

2. Commercial Tax Oficer, Ponda Ward, 1^st and 2^nd Floor, Abubakar Plaza, Opp. Jamia Masjid, Upper Bazaar, Ponda, Goa 403401

3. Commissioner of Commercial Taxes, Goa Goa Rajya Kar Bhavan, Old I.P.H.B. Complex, Near ofice of the Chief Electoral Oficer, Altinho, Panaji, Goa, India

4. State of Goa through its Chief Secretary, Having its ofice at Secretariat, Porvorim-Goa.

5. Union of India, Ministry of Finance, Department of Revenue, Through the Secretary .. Respondents (Revenue), North Block, New Delhi

110 001.

Mr.Rohan Shah, Senior Advocate with Mr.Mohammad Anajwalla, Ms.Eesha Dukle and Ms.Neha Shirodkar Advocates for the Petitioner.

Mr.Devidas J. Pangam, Advocate General with Mr.Shubham Priolkar, Additional Government Advocate for the State.

Mr.Ayush Mittal (through VC) for Respondent No.3.

CORAM : BHARATI DANGRE &

ASHISH S. CHAVAN, JJ.

RESERVED ON : 22nd SEPTEMBER, 2025 PRONOUNCED ON : 23^rd DECEMBER, 2025 JUDGMENT :- [Per Bharati Dangre, J.]

1. The Petition iled by United Spirits Limited, a company incorporated under the Indian Laws, seek the following reliefs.

“(A) issue a writ of declaration or a writ in the nature of declaration to the effect that-

(i) the levy of interest under Section 25(4) of the GVAT Act, in respect of sales of Extra Neutral Alcohol(ENA)/Rectiied Spirit (RS)/ High Bouquet Spirit (HBS) effected by the Petitioner, during FY 2019-20, is ultra vires the GVAT Act, and in violation of Articles 14, 265 and 300A of the Constitution of India; and (ii) the Impugned Order dated 29.01.2025 is arbitrary, inequitable, and contrary to Articles 14, 265 and 300A of the Constitution of India;

(B) issue a writ of certiorari or a writ in the nature of certiorari to call for and examine the records of the proceedings before Respondents No.1 and 2, and quash and set aside the Impugned Order dated

29.01.2025.

(D) issue a writ of prohibition or a writ in the nature of prohibition, prohibiting the Respondents or any of their Oficers from-

(i) imposing or collecting any interest on the payment of VAT made by the Petitioner, on sales of Extra Neutral Alcohol (ENA)/ Rectiied Spirit (RS)/ High Bouquet Spirit (HBS) effected by it on or after 01.07.2017; and (ii) acting on or in consequence of the Impugned Order dated

29.01.2025.”

2. The aforesaid reliefs in the Petition is sought in the background facts, which are presented to us through the Petition and we would briely refer to the same.

The Petitioner is engaged in the manufacture, import and export of alcoholic liquors including alcoholic beverages and High Bouquet Spirit (HBS)/Rectiied Spirit (RS)/Extra Neutral Alcohol (ENA). HBS/RS/ENA are high concentration alcoholic spirits (94- 96%), which are used in manufacture of ‘alcoholic liquors for human consumption’.

The Petition is iled in the context of taxability of the above goods viz. ENA/HBS/RS during Financial Year 2019-20 and according to the Petitioner, it iled the Return for the year 2019-20, with the period of assessment from 01/04/2019 to 31/03/2020. However, the order of assessment passed under Section 29 of the Goa Value Added Tax Act, 2005 (for short, “GVAT Act”) by the Assessing Authority, Ponda Ward dated 15/03/2023, imposed interest f