SWAGATH RESTAURANTS vs GOVT. OF NCT OF DELHI & ORS

Judgment text excerpt

$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 04.03.2025 + W.P.(C) 6029/2015 & CM Appl.10957/2015 SWAGATH RESTAURANTS .....Petitioner Through: Mr. Ravi Gupta, Sr. Adv. with Mr. Aman Vashisht, Ms. Muskaan Mehra and Mr. Shrey Sharma, Advs. versus GOVT. OF NCT OF DELHI & ORS .....Respondents Through: Mr. Anubhav Gupta, Panel Counsel. CORAM: HON'BLE MS. JUSTICE TARA VITASTA GANJU TARA VITASTA GANJU, J.: (Oral) 1. This Court had examined the matter on 17.02.2025 and passed a detailed order. It is apposite to extract the order dated 17.02.2025 below: “1. A request for an adjournment is made on behalf of learned counsel for the Respondents. It is stated that he has just received the case file. 2. Learned Senior Counsel appearing on behalf of the Petitioner, on instructions, objects the request and submits that the matter is being pending since the year 2015 and the issue involved in the present case is limited. 3. The grievance of the Petitioner as has been articulated before this Court is that he has been asked to pay additional license fee which is applicable only in cases where there has been a transition in the number of seat covers during a licence fee year. It is the case of the Petitioner that the additional licence fee was paid in the transition year and for one year thereafter. However, a demand notice dated 26.05.2014 has been issued to the Petitioner to make the payment of Rs.6,05,949 for an extended period of time for the year 2008-09. 4. Learned Senior Counsel seeks to rely upon the Delhi Excise Rules, 2010 (hereinafter, referred to as ‘the Rules’), more specifically Rule 154 (1) (Sl. Signature Not Verified Digitally Signed W.P.(C) 6029/2015 Page 1 of 13 By:GEETA JOSHI Signing Date:25.03.2025 06:05:49 No. 21 and 42). He submits that usually th