The Himachal Pradesh High Court directs the Principal Place of Business to be upgraded with an amended Goods and Service Tax ( GST ) certificate and grants the renewal of License L-10BB.
The 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.
Mr. Vaidya, representing the petitioner while fairly admitting factum with regard to grant of license in form L10BB in respect of branch at Kullu at Manali, District Kullu, submitted that though license was initially in respect of branch, but since after issuance of clarification, petitioner had taken adequate steps for shifting his business from branch office to principal place of business and in that regard, had obtained amended GST Registration Certificate, his prayer for grant of renewal of license could not have been rejected. He further submitted that though initially, license in form L-10BB was granted in favour of petitioner for the year 2021, but the same continued to be renewed by respondent-State, till the year 2023-24, meaning thereby, license once issued in form L-10BB can be renewed subject to completion of necessary formalities including deposit of requisite license fee.
The bench found that it was 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 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, license holders in form L-10BB were entitled to run their business from the branch office. It is only after issuance of aforesaid clarification dated 20.12.2023, the 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.
The single bench comprising Justice Sandeep Sharma found merit in the petition and consequently allowed it, quashing the impugned order dated 16.04.2024 issued by the Financial Commissioner (Excise) of Himachal Pradesh. The respondents were directed to accept the petitioner’s request for the renewal of license L-10BB, as the business premises have been upgraded to the principal place of business, as evidenced by the amended GST Registration Certificate. The necessary actions should be taken expeditiously, preferably within ten days, to prevent undue financial loss to both the petitioner and the State Exchequer. Thus, the petition was disposed of accordingly.
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