[2026:RJ-JD:18093]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 2643/2020 M/s H.H. Bottling Plant, Having Its Registered Office At G-1, 330, Riico Industrial Area, Sri Ganganagar, Through Its Sole Proprietor Hemant Gupta S/o Shri Ravindra Gupta, Aged About 44 Years, Resident Of H.s. Farms, Power House Road, Sri Ganganagar (Raj.).

----Petitioner Versus

1. The State Of Rajasthan, Through Principal Secretary, Finance Department, Secretariat, Jaipur, Rajasthan.

2. The Excise Commissioner, Udaipur, Rajasthan.

3. The District Excise Officer, Distillery, Sri Ganganagar, Rajasthan.

4. The Additional Excise Commissioner, Bikaner Zone, Bikaner.

5. The Additional Excise Commissioner (Policy), Rajasthan, Udaipur.

----Respondents For Petitioner(s) : Mr. Vineet Dave Mr. Kaushik R. Dave For Respondent(s) : Ms. Navya Sharma for Mr. Mahaveer Bishnoi, AGG HON'BLE MR. JUSTICE KULDEEP MATHUR

ORDER

17/04/2026

1. The present writ petition under Aricle 226 of the Constitution of India has been preferred by the petitioner assailing the validity and propriety of order dated 18.10.2019 passed by the Excise Commissioner, Government of Rajasthan whereby the Excise Commissioner has main