No Double Excise Duty as State Cannot Recover Tax Twice on Same MGQ Transaction: Orissa HC

Ranjeeta Kumari Sahu Vs State of Odisha and others (Orissa High Court) The Orissa High Court disposed of a writ petition concerning the implementation of its earlier interim orders relating to the lifting of the Minimum Guaranteed Quantity (MGQ) of liquor for the year 2023-24 and the payment of excise duty. The dispute arose from an earlier writ petition challenging a demand notice issued for the shortfall in lifting the MGQ for 2023-24. By an interim order dated 11 September 2024, the Court had directed the petitioner to deposit 50% of the demand and, upon such deposit and renewal of the lice...