AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2024 (5) TMI 982
X X X X Extracts X X X X
X X X X Extracts X X X X
....ancial year 2023-24 (Annexure P-1). 3. Petitioner herein was license holder in form L-10BB, at The Mall Road, Manali, District Kullu since 2021-22, particularly in view of the conditions as contained in aforesaid policy (Clause 11.8). Aforesaid license though was initially issued in favour of petitioner-firm on 07.08.2021 in compliance to the Excise Announcements/Conditions/Clarifications issued from time to time, but subsequently, same was renewed for the year 2022-23 and 2023-24 (Annexure P-2 Colly). 4. Vide communication dated 02.08.2021 (Annexure P-3), it came to be clarified on behalf of respondent-State that if the gross annual turnover of the departmental store (inclusive of branches) is more than Rs. 2 crore, then only one license in form L-10BB shall be granted in respect of that departmental store or branch. Aforesaid clarification subsequently came to be withdrawn vide communication dated 20.12.2023 issued by respondent-department (Annexure P-4), where it came to be clarified that in supersession to all such past references/instructions/clarifications etc. regarding grant of license in form L-10BB, it is directed that the license in form L10-BB shall be granted str....
X X X X Extracts X X X X
X X X X Extracts X X X X
....di apprised petitioner that as per condition No. 10.8(vi) of Excise Policy for the year 2023-24, L-10BB licenses shall not be allowed to function from the branches of Departmental Store. Vide aforesaid notice, respondent-department while referring to condition contained in 10.8 of Excise Policy specifically called upon petitioner to explain that why licenses issued in form L-10BB may not be cancelled. 8. Petitioner filed detailed reply specifically clarifying therein that after issuance of clarification dated 02.08.2021, petitioner-firm had made an application for amendment of GST Registration Certificate, thereby expressing its intention to carry on business of L5 10BB from principal place of business. In afore reply to the showcause notice, petitioner specifically apprised authority that renewal fee to the tune of Rs.10 lac already stand deposited. 9. Collector (Excise)-cum-Joint Commissioner of State Taxes & Excise, Central Zone, Mandi, District Mandi, being not satisfied with the reply filed by petitioner to the show-cause notice dated 23.03.2024, passed order dated 30.03.2024 (Annexure P-9), wherein prayer made on behalf of the petitioner for renewal of license for the y....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... suggests that L-10BB license shall not be allowed to function for the branches of Departmental Store, but it nowhere suggests that license issued in form L-10BB in favour of the petitioner and similarly situate persons for branch could not be renewed, even after change of place of business from branch to principal place of business, in terms of clarification dated 02nd August, 2021. 14. While referring to condition No.(x) of Clause 10.8 for the year 2023-24 and condition No.9.8 for the year 2024-25 of the Policy, wherein condition of minimum distance of 50 meters between the L-10BB and L-2 vend has been provided. Mr. Vaidya invited attention of this Court to Rule 19-A of The Himachal Pradesh Liquor license Rules, 1986, to state that aforesaid rule prescribes for issuance of license in form L-10BB subject to certain conditions, but if conditions given under aforesaid rule are perused, it nowhere talks about requirement of minimum distance between L-10BB and L-2 vend. He submitted that till the time, aforesaid Rule 19-A is not amended, condition with regard to minimum distance between L10-BB and L-2 vend, as provided under Clause 10.8 of Policy for the year 2023-24 and condition ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... not in dispute that in the financial year 2020-21, petitioner-firm was granted license form L-10BB for retail sale of beer, wine, cider and RTD beverages and BIO brands in departmental stores at Manali. Aforesaid license issued initially in year 2021 was renewed continuously till financial year 2023-24. It is also not in dispute that prior to issuance of clarification dated 20.12.2023 (Annexure P-4), license holder in form L-10BB were entitled to run their business from branch office. It is only after issuance of aforesaid clarification dated 20.12.2023, condition of doing business from principal place of business came to be imposed as per condition No. 10.8 of Excise Policy for year 2023-24. 19. At this stage, it would be apt to take note of clarification issued by respondent-department vide communication dated 20.12.2020 (Annexure P-4), which reads, as under: "Subject: Withdrawal of clarification/instruction with regard to the license in form L-10BB. Sir, It is intimated that in supersession to all such past references/instructions/clarification etc. regarding grant of license in form L-10BB, it is hereby directed that the license in form L-10BB be ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oor No.: 0 Building No./Flat No.:269/04 Name of Premises/Building: Chander Bhaga Building Road/Street: The Mall Road Nearby Landmark: Dana Coffee House and German Bakery City/Town/Village: Manali District: Kullu State: Himachal Pradesh PIN Code: 175131 Though, aforesaid certificate was issued on 09.04.2024, but same can be said to have come in force with effect from 14.03.2024, on which date, application was made for amendment. In this regard, reliance is placed upon Rule 19 of Himachal Pradesh Goods & Services Tax Rules, 2017, which reads as under; "Rule 19 - Amendment of registration (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in FORM GST-REG-13, either at the time of obtaining registration or Unique Identity Number or as amended from time to time, the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code, electronically....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ued direction to department to renew the license in form L-10BB. During proceeding of the case, learned Additional Advocate General, on instructions of Law Officer, who is present in Court, apprised this Court that as of today, one L-2 vend stands allotted in favour of another person, which is at the distance of less than 50 meters from the principal place of business of the petitioner. 21. While referring to Clause 10 of condition No. 10.8 for the year 2023-24 and condition No. 9.8 for the year 2024-25 of Excise Policy, as detailed hereinabove, Mr. Kahol attempted to argue that otherwise also, prayer made on behalf of the petitioner for grant of license cannot be allowed. However, this Court having taken note of the fact that license form L-10BB is granted in terms of Rule 19-A of The Himachal Pradesh Liquor License Rules, 1986, wherein no such condition of distance, if any exists, sees no reason to accept the aforesaid contention of Mr. Kahol, who during arguments fairly admitted that till date, no amendment has been made in Rule 19-A. 22. At this stage, it would be apt to take note of Rule 19-A of The Himachal Pradesh Liquor License Rules, 1986. 19-A. A license in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f license in form L-10BB, prayer made on behalf of the petitioner for grant of license could not be disallowed on the ground of distance. Reliance in this regard is made on Aditya Nath Sharma & Another Vs. State of H.P. and Others, CWP No. 1323 of 2019, decided on 25.07.2019 passed by Division Bench of this Court, wherein Division Bench held as under: "31. It is relevant to note that the above Rule inserted by way of a Notification dated 11.4.2019 speaks only of "the grant of L-10BB license". It does not speak of renewal. Therefore, the notification dated 11.4.2019 cannot be applied for the renewal of an existing license. According to the official respondents, the case of the 5th respondent was one of renewal and not of a grant for the first time. Therefore, the Rule could not have been applied to a renewal. 32. Interestingly, the prescription regarding the minimum floor area of 1000 square feet was also incorporated only under the amendment Notification dated 11.4.2019. The Rule regarding minimum floor area reads as follows: "(ii) The L-10BB license shall in future be granted/renewed in Urban areas only to the departmental store with minimum floor area o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uated within 500 meters but above 220 meters from the outer edge of any National or State Highway or of a service lane along such highway except in areas comprised in local bodies with a population of 20,000 people or less. Provided that the distance mentioned above shall be measured along the road which is walkable/motorable. Provided further that the above restrictions shall not apply to sites located within municipal areas." 35. The grievance of the writ petitioners is not that the departmental store of the 5th respondent is located within the 16 prohibited distance from a recognized educational institution, or a place of worship or an inter-District Bus Stand or cremation or burial grounds etc. The only grievance of the petitioners as seen from the averments contained in para 17 of the writ petition is that it is very close to the L-2 vend of the petitioners and is located just 25 meters from the vend of the petitioners. No Rule is brought to our notice that there is a prohibition for the grant of L-10BB licenses for a departmental store located at a particular distance from a L-2 vend. Unless the petitioner is able to plead and establish that the gra....