KARAN DISTILLERIES PVT. LTD. THR ITS DIRECTOR AND AUTHORISED SIGNATORY vs THE STATE OF MAHARASHTRA THR THE SECRETARY AND ORS

2025:BHC-AS:21833-DB WP 10653-22.DOC PSV/KK IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 10653 OF 2022 Karan Distilleries Pvt. Ltd. ) having its registered office at ) Shikhare Wadi, Nashik-Pune Road, ) Nandadeep Compound, Nashik Road ) Nashik – 422 101 (MH) ) and having its factory at AH No.131/2) Village Navegaon, Shahapur, ) District – Bhandara, Maharashtra, ) through its Director and Authorised ) Signatory Mr.Rustom Erach Bharucha) ...Petitioner Vs. 1. The State of Maharashtra ) Through the Secretary, State Excise ) Department, Mantralaya, Mumbai ) 2. The Home Department, ) State of Maharashtra, ) through the Secretary, ) Home Department, having its ) Office at Mantralaya, Mumbai-32. ) 3. The Commissioner, ) Maharashtra State Excise, ) Old Custom House, Fort, ) Mumbai. ) ...Respondents _________ Mr. Sanjeev Gorwadkar, Senior Advocate with Mr. Kamlesh Mali and Mr. Dinesh Mali for the Petitioner. Mr. Kedar Dighe, Addl. GP with Ms. Savina Crasto, AGP for State/ Respondent Nos.1 to 3. __________ CORAM: G. S. KULKARNI & ADVAIT M. SETHNA, JJ. RESERVED ON: 28 APRIL 2025 PRONOUNCED ON: 09 MAY 2025. 09 May 2025 WP 10653-22.DOC Judgment :- (Per