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Case Law Details

Case Name : Wave Distilleries Breweries Ltd. Vs State Of U.P. And 2 Others (Allahabad High Court)
Appeal Number : Writ Tax No. 1461 of 2023
Date of Judgement/Order : 22/12/2023
Related Assessment Year :
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Wave Distilleries Breweries Ltd. Vs State Of U.P. And 2 Others (Allahabad High Court)

Introduction: In a significant ruling, the Allahabad High Court declared the initiation of proceedings as invalid, leading to the automatic failure of consequential proceedings. The case, Wave Distilleries Breweries Ltd. vs. State of U.P. and Others, involves challenges to orders passed by the authorities related to the Excise Act.

Detailed Analysis:

1. Petitioner’s Contentions:

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