Mere Pendency Of An Appeal Would Not Detract From The Excise Duty Refund Demand: Delhi High Court

The Delhi High Court has held that the mere pendency of an appeal or an order of stay that may operate would not detract from the obligation of any person claiming a refund to make an application within the period prescribed and computed with reference to the "relevant date"."We do so observe in light of the indubitable principle that an order of stay that may operate in an appeal does not efface the demand or the obligation of refund that may have sprung into existence. It merely places the...

Excise Commissioner Is Duty Bound To Cancel Liquor Licence On The Application Of Legal Heirs Of The Deceased: Bombay High Court

The Bombay High Court, Goa Bench has held that when the legal heirs of the deceased license holder applied for cancellation, the excise commissioner was duty-bound to cancel it.The bench of Justice Bharat P. Deshpande has observed that the transfer of liquor licenses is at the discretion of the concerned authority.The petitioner challenged the order passed by the Commissioner of Excise, who canceled the liquor license for the retail sale of IMFL and CL for consumption standing in the name of the...