Karnataka High Court
Anheuser Busch Inbev India Limited vs The State Of Karnataka on 23 January, 2025
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NC: 2025:KHC:3120-DB
WA No. 1558 of 2024 &
WP No.26813 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 23RD DAY OF JANUARY, 2025
PRESENT
THE HON'BLE MR N. V. ANJARIA, CHIEF JUSTICE
AND
THE HON'BLE MR JUSTICE M.I.ARUN
WRIT APPEAL NO. 1558 OF 2024 (EXCISE)
AND
WRIT PETITION NO. 26813 OF 2024 (EXCISE)
IN W.A. NO.1558 OF 2024:
BETWEEN:
1. ANHEUSER BUSCH INBEV INDIA LIMITED
(FORMERLY KNOWN AS
SABMILLER INDIA LIMITED)
6TH FLOOR, GREEN HEART BUILDING
Digitally MFAR MANYATA TECH PARK
signed by H
K HEMA PHASE-4, NAGAWARA
Location: BENGALURU-560 045
High Court REPRESENTED BY ITS
of Karnataka
AUTHORISED SIGNATORY
MR. AIYAPPA C.B.
...APPELLANT
(BY SRI S.S. NAGANAND, SENIOR ADVOCATE FOR
SRI AJAY J.N., ADVOCATE)
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NC: 2025:KHC:3120-DB
WA No. 1558 of 2024 &
WP No.26813 of 2024
AND:
1. THE STATE OF KARNATAKA
ACTING THROUGH THE MINISTRY OF EXCISE
VIDHAN SOUDHA
BENGALURU-560 001
REPRESENTED BY PRINCIPAL SECRETARY.
2. THE COMMISSIONER OF EXCISE
2ND FLOOR, TTMC 'A' BLOCK
BMTC BUILDING
SHANTINAGAR
BENGALURU-560 027
REPRESENTED BY CHAIRMAN.
3. THE DEPUTY COMMISSIONER OF EXCISE
MYSURU (RURAL) DIVISION
MYSURU RURAL DISTRICT
MYSURU
REPRESENTED BY CHAIRMAN.
...RESPONDENTS
(BY SRI K.S. HARISH, GOVERNMENT ADVOCATE)
THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURT ACT, 1961, PRAYING TO SET
ASIDE THE ORDER DATED 01.10.2024 PASSED IN WRIT
PETITION NO.26813 OF 2024 PRODUCED ALONG WITH THE
PETITION, TO THE EXTENT THAT IT DIRECTS THE DEPOSIT
OF 25 PERCENT OF DEMANDED AMOUNT, ETC.
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NC: 2025:KHC:3120-DB
WA No. 1558 of 2024 &
WP No.26813 of 2024
IN W.P. NO.26813 OF 2024:
BETWEEN:
1. ANHEUSER BUSCH INBEV INDIA LIMITED
(FORMERLY KNOWN AS
SABMILLER INDIA LIMITED)
6TH FLOOR, GREEN HEART BUILDING
MFAR MANYATA TECH PARK
PHASE-4, NAGAWARA
BENGALURU-560 045
A COMPANY UNDER THE COMPANIES ACT
REPRESENTED BY ITS
AUTHORISED SIGNATORY
MR. AIYAPPA C.B.
COMPANY LEGAL COUNSEL.
...PETITIONER
(BY SRI S.S. NAGANAND, SENIOR ADVOCATE FOR
SRI AJAY J.N., ADVOCATE)
AND:
1. THE STATE OF KARNATAKA
ACTING THROUGH THE MINISTRY OF EXCISE
VIDHAN SOUDHA
BENGALURU-560 001.
2. THE COMMISSIONER OF EXCISE
2ND FLOOR, TTMC 'A' BLOCK
BMTC BUILDING, SHANTINAGAR
BENGALURU-560 027.
3. THE DEPUTY COMMISSIONER OF EXCISE
MYSURU (RURAL) DIVISION
BUILDING NO.1/SMT, JCST
NEAR SAMRAT KALAYNA MANTA
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NC: 2025:KHC:3120-DB
WA No. 1558 of 2024 &
WP No.26813 of 2024
UDAYA RAVI ROAD
I BLOCK, KUVEMPU NAGAR
MYSURU-570 023.
...RESPONDENTS
(BY SRI K.S. HARISH, GOVERNMENT ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF
CERTIORARI OR A WRIT IN THE NATURE OF CERTIORARI, BY
CALLING FOR THE RECORDS PERTAINING TO IMPUGNED
DEMAND NOTICE BEARING NO.DCE/MYS(GA)/AGADT/1/2021-
2022 DATED 17.08.2024 ISSUED BY RESPONDENT NO.3, AND
AFTER GOING INTO THE LEGALITY AND VALIDITY THEREOF,
TO QUASH THE IMPUGNED DEMAND NOTICE (ANNEXURE-A),
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 IN THE FACTS
AND CIRCUMSTANCES OF THE PRESENT CASE, ETC.
THIS WRIT APPEAL AND WRIT PETITION, COMING ON
FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS
DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE THE CHIEF JUSTICE MR. JUSTICE
N. V. ANJARIA
and
HON'BLE MR JUSTICE M.I.ARUN
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NC: 2025:KHC:3120-DB
WA No. 1558 of 2024 &
WP No.26813 of 2024
ORAL JUDGMENT
(PER: HON'BLE MR. JUSTICE M.I.ARUN) The appellant herein preferred Writ Petition No.26813 of 2024 wherein it prayed for setting aside the impugned demand notice dated 17.08.2024 issued by respondent No.3 herein (vide Annexure-A to the writ petition). Learned Single Judge passed an interim order dated 01.10.2024 wherein the operation of the impugned demand notice came to be stayed subject to the appellant-petitioner deposits 25% of the amount demanded. Not satisfied by the same, the present writ appeal is preferred against the interim order dated 01.10.2024 wherein the appellant has challenged the order insofar as it relates to imposition of the condition to deposit 25% of the amount demanded.
2. When the matter came up for consideration today, learned Government Advocate appearing for the respondents has filed a memo dated 23.01.2025, wherein it is stated that the demand notice dated 17.08.2024 itself has been withdrawn and he submits that the demand notice is being withdrawn as there was no assessment done before issuance of the same and the respondent-State intends to proceed against the petitioner- appellant only after conducting the necessary assessment. -6-
NC: 2025:KHC:3120-DB WA No. 1558 of 2024 & WP No.26813 of 2024 Accordingly, he prays that writ petition No.26813 of 2024 as well as writ appeal No.1558 of 2024 be disposed as having become infructuous with liberty to the respondent-State to proceed against the appellant-petitioner in accordance with law.
3. Learned counsel for the appellant has no objection for the same.
4. For the reasons aforementioned, nothing survives in the writ appeal and the writ petition. Accordingly, both writ appeal No.1558 of 2024 and writ petition No.26813 of 2024 are dismissed as having become infructuous. In view of dismissal of the appeal and the petition, pending interlocutory applications, if any, stand disposed of.
5. Registry is directed to notify the formal listing of writ petition No.26813 of 2024 today on Board before this Court in view of dismissal of the said petition as provided in this order.
Sd/-
(N. V. ANJARIA) CHIEF JUSTICE Sd/-
(M.I.ARUN) JUDGE hkh.
List No.: 1 Sl No.: 100