1 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.5023 of 2023 Date of decision: 15.09.2026 Bhupinder Kaur and others …..Petitioners Versus State of H.P. and another …..Respondents Coram The Hon’ble Mr. Justice Ajay Mohan Goel, Judge. The Hon’ble Mr. Justice Yogesh Jaswal, Judge. Whether approved for reporting?1 For the Petitioners : Mr. Deepak Kaushal, Senior Advocate with Mr. Aditya Chouhan, Advocate. For the Respondents : Mr. Sushant Keprate, Additional Advocate General. Ajay Mohan Goel, Judge (Oral) By way of this writ petition, the petitioners have approached this Court, inter alia, praying for the following reliefs:- “(A) Issue a writ of certiorari, or any other appropriate writ, order or direction, thereby quashing the impugned demand notice/orders dated 17.04.2023 and 06.06.2023 (Annexure P-1) (colly) issued by the Deputy Commissioner, State Taxes and Excise, Revenue District Baddi, H.P. with respect to petitioners. (B) Issue a writ of certiorari, or any other appropriate writ, order or direction, thereby quashing the impugned recovery notices eda ted 19.07.2023 (Annexure P-2) (Colly), issued by the Deputy Commissioner, State Taxes and Excise, Revenue, District BBN, Baddi, H.P. 1Whether the reporters of the local papers may be allowed to see the Judgment?Yes 2 (C) That the petitioners are not liable to pay the additional fee, penalty and interest, so the impugned condition No. 5.3 of the Excise Policy for the year 2022-2023 may kindly be quashed and set-aside. (D) That respondent be directed to refund the amount of license fee for unlifted quota which is not lifted by petitioners. (E) That the respondents may kindly be burdened with heavy cost throughout.” 2. The primary grievance of the petitioners is that Annexures P-1 & P-2 have been issued by the Authority, in terms whereof, recovery is being demanded from the petitioners without adhering to the principles of natural justice and without appreciating the fact that in terms of Annexure P-4, “No Dues Certificate” already stood issued in favour of the petitioners by the competent authority for the year 2022-2023. 3. The stand of the State, on the other hand, is that No Dues Certificate issued to the petitioners does not absolve them from what is being demanded for the reason that the petitioners are liable to, inter alia, pay the department the necessary dues on account of non-lifting of the minimum quota and penalty for non- lifting of the minimum quota alongwith balance license fee, interest, COVID fee, COVID cess and development fund of Excise and Taxation Department etc. 4. Having heard learned Senior Counsel for the petitioners and also learned Additional Advocate General, we are of the considered view that the impugned demand notice is not sustainable 3 in the light of the fact that a proper show cause has not been issued to the petitioners, mentioning therein the details as to how the amount being claimed from them is due from them. This petition deserves to be allowed on this short ground only. 5. Accordingly, without any further observation on the respective stand of the parties, this petition is allowed by quashing Annexures P-1, dated 17.04.2023 & 06.06.2023 and P-2, dated 19.07.2023, with liberty to the respondents to proceed in the matter afresh after issuing a proper show cause notice to the petitioners and by adhering to the principles of natural justice. Pending miscellaneous application(s), if any, also stand disposed of. (Ajay Mohan Goel) Judge (Yogesh Jaswal) Judge 15th September, 2026. (yogesh)