Rhea Distilleries Rep. Thr. Partner Regan Henriques v. Commissioner Of Excise And ANR

8-WP-532-23.DOC 2025:BHC-GOA:619 Suchitra

IN THE HIGH COURT OF BOMBAY AT GOA

WRIT PETITION NO.532/2023 M/s. RHEA DISTILLERIES, a duly registered Partnership Firm having its registered Oice at Nuvem, Salcete - Goa 403 604, represented herein through its Partner, Mr. Regan Henriques, Age 46 years.

... PETITIONER

Versus

1. COMMISSIONER OF EXCISE Government of Goa, Goa Rajya Kar Bhavan, Altinho, Panaji, Goa 403001.

2. CHIEF SECRETARY, Government of Goa, Porvorim, Goa.

... RESPONDENTS Mr Yogesh Nadkarni with, Adv. N. Noronha and Ms S. Khadilkar, Advocates (through VC) for the Petitioner.

Mr N. Vernekar, AGA for the Respondents-State.

CORAM:

VALMIKI MENEZES, J.

DATED:

28th MARCH 2025 ORAL JUDGMENT :

1.

Heard. Rule. he Rule is made returnable forthwith. With the consent of the parties, the matter is disposed of. 2.

he impugned order is devoid of any reasons stated therein for sustaining the order of the Excise Commissioner, which is dated 27.07.2021. For this reason alone, the impugned order dated 12.10.2022 is required to be set aside and the case 28th March 2025

8-WP-532-23.DOC remanded back to the Chief Secretary for fresh consideration in appeal.

3.

he impugned order dated 12.10.2022 is quashed and set aside. he Rule is made absolute in terms of the prayer clause (a). he matter shall now be heard by the Chief Secretary in appeal and disposed of as expeditiously as possible and preferably within a period of six months from today. he Chief Secretary is requested to intimate to the advocates who have been appearing for the parties before this Court, the date of the irst hearing, which should be within three weeks of the passing of this order. 4.

he Writ Petition is disposed of in the above terms. No cost.

VALMIKI MENEZES, J.

Signed by: SUCHITRA NANDAN SINGBAL Designation: Personal Assistant Date: 29/03/2025 10:38:09 28th March 2025