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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
K.S.HEMALEKHA
United Breweries Limited, Represented By Its Authorised Signatory Ms. Shelly Kohli – Appellant
Versus
State Of Karnataka, Acting Through The Ministry Of Excise, Rep. By Principal Secretary – Respondent
| Table of Content |
|---|
| 1. operational details of petitioner's brewery and audit findings. (Para 2 , 3) |
| 2. petitioner's contentions on jurisdiction and statutory compliance. (Para 4) |
| 3. respondent's argument on jurisdiction and amendments. (Para 5) |
| 4. core issue definition regarding validity of demand notices. (Para 6) |
| 5. rule 7's procedural requirements for short production. (Para 7) |
| 6. court's findings on jurisdictional defects and statutory interpretation. (Para 8 , 9) |
ORDER :
K.S. HEMALEKHA, J.
The petitioner has approached this Court seeking for the following reliefs :
“Issue a writ of certiorari or a writ in the nature of certiorari, by calling for the records pertaining to impugned demand notices No:EXE/UBM/AUDIT/01/2023-24 DATED 15.07.2024 (at Annexure A1), No.EXE/UBM/AUDIT /01/2023-24 dated 25.09.2024 (at Annexure A2), NO:SDK/02/AUDIT/UB/2023-24 dated 04.11.2024 (at Annexure A3) issued by respondent no.4 and respondent no.3, and after going into the legality and validity thereof, to quash the impugned demand notices, and forbear the respondents, their agents, servants and officers etc., from acting pursuant thereto, and pass such further orders as this Hon’ble Court may deem fit and proper
Demand notices for shortfall in production void due to lack of jurisdiction and failure to provide a hearing as mandated by law.
The central legal point established in the judgment is the requirement for the Excise Commissioner to examine the figures produced by the Petitioner and pass a fresh reasoned order on the justified n....
The court emphasized the necessity of exhausting statutory remedies before judicial intervention, stating that jurisdictional questions must be resolved through investigation by the appropriate autho....
The State had no legislative competence to levy Excise Duty on rectified spirit not fit for human consumption, and the imposition of Excise Duty on presumptive production of liquor was ultra vires to....
The Excise Commissioner lacked jurisdiction to compound offences under Section 75 of the Odisha Excise Act, 2008, as authority is reserved for the Collector or specific Excise Officers.
Writ courts cannot grant interim relief beyond prayers by restraining un-challenged actions on third-party applications; incompetent subordinate notice quashed without affecting competent authority's....
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