In Writ Tax No. - 619 of 2023 - ALL HC - Allahabad High Court grants relief to M/s. United Spirits Limited, says no coercive action to be taken against them in Indian Made Foreign Liquor tax case
Justice Piyush Agrawal [22-05-2023]

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Read Order: M/s. United Spirits Limited v. State of U.P. And 3 Others

 

Chahat Varma

 

New Delhi, June 7, 2023: The High Court of Allahabad has granted relief to M/s. United Spirits Limited (petitioner) by ruling that no coercive action should be taken against them until the next scheduled date of listing. The court took into consideration the fact that the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007, no longer includes Indian made foreign liquor in its schedule of items.


In the matter at hand, the learned counsel for the petitioner had submitted that under the Entry Tax Act, 2000, in the Schedule, Indian made foreign liquor, was mentioned. However, the Act was reintroduced by the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007, where the schedule of items no longer included Indian made foreign liquor. Therefore, the petitioner asserted that the proceedings against them are without jurisdiction.

 

On perusal of records, the court opined that the counsel for the petitioner had substance and the matter required consideration.

 

Matter is now listed on 20th of July, 2023.

 

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