EPIPHANY HOSPITALITY PVT LTD vs THE COMMISSIONER EXCISE ENTERTAINMENT AND LUXURY TAX DEPARTMENT GOVT OF NCT OF DELHI & ANR.

Judgment text excerpt

$~J * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 09.04.2025 + W.P.(C) 4518/2025 and CM APPL.20895/2025 (Stay) EPIPHANY HOSPITALITY PVT LTD .....Petitioner Through: Ms. Shyel Trehan (Sr. Adv) along with Mr. Raghav Anand, Mr. Shubham Kathuria, Ms. Vidhi Jain, Mr. Suhail Ahmed, Advs. versus THE COMMISSIONER EXCISE ENTERTAINMENT AND LUXURY TAX DEPARTMENT GOVT OF NCT OF DELHI & ANR. .....Respondents Through: Mr. Satender Sangwan (ACP) along with Mr. Mukesh Rana (Inspector) and Mr. M. Singh (SI) for Delhi Police. CORAM: HON'BLE MR. JUSTICE SACHIN DATTA SACHIN DATTA, J. (Oral) 1. The present petition has been filed by the petitioner, ‘Epiphany Hospitality Pvt. Ltd.‟, which operates a restaurant-cum-bar under the name and style of „M/s Social and Tinur‟, also known as „Hauz Khas Social‟, located at the First Floor of 9A, 12, T-12A, and Second Floor of 9A, 12, Hauz Khas Village, New Delhi-110016. 2. The petition has been filed on account of sudden disruption in the operations of the aforesaid restaurant-cum-bar of the petitioner in the evening of 03.04.2025. It is submitted that the respondent no.1 / Department of Excise, GNCTD, during the inspection at the petitioner‟s premises on 03.04.2025, issued a written direction to the manager of the petitioner‟s Signature Not Verified Signed By:KAMLA W.P.(C) 4518/2025 Page 1 of 11 RAWAT Signing Date:10.04.2025 21:07:56 restaurant to put on hold, the sale of liquor therefrom, for the reason that no valid “Eating House License” was available with the petitioner. 3. It is undisputed that the petitioner holds L-17 and L-17F license for “Service of Indian Liquor and Foreign Liquor in independent restaurant”. A copy of the license has been annexed to the present petition as „Annexure M‟. Although the license was originally i