ASIAN GOLD RESTAURANTS LLP Vs. STATE OF TELANGANA

JUDGEMENT

(1.) The present writ petition is filed questioning the action of the official respondents in unlawfully sealing the premises of the Bar and Restaurant run by the first petitioner, which is known as '10 Downing Street Restaurant and Bar' at SLN Terminus, Kondapur, as being illegal, arbitrary and without following due process of law.

(2.) Heard Sri N. Naveen Kumar, learned counsel for the petitioners and the learned Government Pleader for Excise appearing for the respondents.

(3.) The learned counsel for the petitioners would submit that the act of seizure resorted to by the first petitioner is purportedly in furtherance of demand notice dated 08.07.2019, whereby the first petitioner was called upon to pay Excise Duty and VAT on the basis of the amended Rule18 of the Telangana Micro-Brewery Rules, 2015, through G.O.Ms.No.61, Revenue (Excise-II) Department, dated 01.06.2019, which the first petitioner did not pay on the ground that the amended Rule does not have retrospective operation.