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Case Law Details

Case Name : Pernod Ricard India Private Limited Vs Government of NCT Of Delhi & Anr (Delhi High Court)
Appeal Number : W.P.(C) 5202/2023
Date of Judgement/Order : 18/07/223
Related Assessment Year :
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Pernod Ricard India Private Limited Vs Government Of NCT of Delhi & Anr (Delhi High Court)

Delhi High Court dismissed the petition as not maintainable in matter rejection of licence for Indian-Made Foreign Liquor (IMFL) as statutory provision which permits the Petitioner to approach the Appellate Authority in terms of section 72 of the Excise Act, 2009.

Facts- The Petitioner – Pernod Ricard India Pvt. Ltd. has filed the present petition challenging the impugned order passed by the Office of the Commissioner Excise, Entertainment and Luxury Tax, GNCTD (‘licensing authority’) by which the L-1 License application made by it before the Respondent No.2 – Department of Excise, Government of NCT of Delhi has been rejected.

The Petitioner is a private limited company. It is engaged in the manufacturing and bottling of Indian Made foreign Liquor (IMFL) and has a substantial market presence across India, especially in the NCTD. It was stated from 1993-till 2021 the Petitioner held valid licenses for the sale of liquor in NCTD. It held licenses for its different units located at various locations in India including units located in Uttar Pradesh, Punjab, Madhya Pradesh etc.

The Petitioner last held a valid L-1 License issued by the GNCTD for its two units namely, M/s Gwalior Alcobrew Pvt. Ltd (Gwalior Unit) and Village Haripur Hindu, Derabassi, Distt. Mohali, Punjab (Mohali Unit) till 16th November 2021.

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