Heard learned counsel for the petitioner and learned High Court Government Pleader for the respondent/State.

2. Learned counsel for the petitioner submits that the petitioner is a Company incorporated under Companies Act, 1956 having distillery license issued by the Karnataka Excise Department. As per the license, the liquor and beer produced by the petitioner was required to be supplied only to the Karnataka State Beverages Corporation Limited (KSBCL). The petitioner was not permitted to supply his product to any other person.

3. Learned counsel submitted that the petitioner raised an invoice as per Annexure-D on 16.03.2024 for supply of the consignment worth Rs.36,00,000/- to KSBCL and necessary permit was issued on the very same date which was valid upto 22.03.2024. But before expiry of the validity of the permit, on 18.03.2024 itself the Sub-Inspector of Excise registered the FIR on the ground that on that date i.e., on 18.03.2024, the truck loaded with liquor bottles was parked in the premises of the petitioner company. No other allegations are made against the petitioner. When the validity of the permit is not yet expired, no offence was made out against the petitioner. Th