- 1 - NC: 2025:KHC:3120-DB WA No. 1558 of 2024 & WP No.26813 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR N. V. ANJARIA, CHIEF JUSTICE AND THE HON'BLE MR JUSTICE M.I.ARUN WRIT APPEAL NO. 1558 OF 2024 (EXCISE) AND WRIT PETITION NO. 26813 OF 2024 (EXCISE) IN W.A. NO.1558 OF 2024: BETWEEN: 1. ANHEUSER BUSCH INBEV INDIA LIMITED (FORMERLY KNOWN AS SABMILLER INDIA LIMITED) 6TH FLOOR, GREEN HEART BUILDING MFAR MANYATA TECH PARK PHASE-4, NAGAWARA BENGALURU-560 045 REPRESENTED BY ITS AUTHORISED SIGNATORY MR. AIYAPPA C.B. …APPELLANT (BY SRI S.S. NAGANAND, SENIOR ADVOCATE FOR SRI AJAY J.N., ADVOCATE) Digitally signed by H K HEMA Location: High Court of Karnataka - 2 - NC: 2025:KHC:3120-DB WA No. 1558 of 2024 & WP No.26813 of 2024 AND: 1. THE STATE OF KARNATAKA ACTING THROUGH THE MINISTRY OF EXCISE VIDHAN SOUDHA BENGALURU-560 001 REPRESENTED BY PRINCIPAL SECRETARY. 2. THE COMMISSIONER OF EXCISE 2ND FLOOR, TTMC 'A' BLOCK BMTC BUILDING SHANTINAGAR BENGALURU-560 027 REPRESENTED BY CHAIRMAN. 3. THE DEPUTY COMMISSIONER OF EXCISE MYSURU (RURAL) DIVISION MYSURU RURAL DISTRICT MYSURU REPRESENTED BY CHAIRMAN. …RESPONDENTS (BY SRI K.S. HARISH, GOVERNMENT ADVOCATE) THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961, PRAYING TO SET ASIDE THE ORDER DATED 01.10.2024 PASSED IN WRIT PETITION NO.26813 OF 2024 PRODUCED ALONG WITH THE PETITION, TO THE EXTENT THAT IT DIRECTS THE DEPOSIT OF 25 PERCENT OF DEMANDED AMOUNT, ETC. - 3 - NC: 2025:KHC:3120-DB WA No. 1558 of 2024 & WP No.26813 of 2024 IN W.P. NO.26813 OF 2024: BETWEEN: 1. ANHEUSER BUSCH INBEV INDIA LIMITED (FORMERLY KNOWN AS SABMILLER INDIA LIMITED) 6TH FLOOR, GREEN HEART BUILDING MFAR MANYATA TECH PARK PHASE-4, NAGAWARA BENGALURU-560 045 A COMPANY UNDER THE COMPANIES ACT REPRESENTED BY ITS AUTHORISED SIGNATORY MR. AIYAPPA C.B. COMPANY LEGAL COUNSEL. ...PETITIONER (BY SRI S.S. NAGANAND, SENIOR ADVOCATE FOR SRI AJAY J.N., ADVOCATE) AND: 1. THE STATE OF KARNATAKA ACTING THROUGH THE MINISTRY OF EXCISE VIDHAN SOUDHA BENGALURU-560 001. 2. THE COMMISSIONER OF EXCISE 2ND FLOOR, TTMC 'A' BLOCK BMTC BUILDING, SHANTINAGAR BENGALURU-560 027. 3. THE DEPUTY COMMISSIONER OF EXCISE MYSURU (RURAL) DIVISION BUILDING NO.1/SMT, JCST NEAR SAMRAT KALAYNA MANTA - 4 - NC: 2025:KHC:3120-DB WA No. 1558 of 2024 & WP No.26813 of 2024 UDAYA RAVI ROAD I BLOCK, KUVEMPU NAGAR MYSURU-570 023. ...RESPONDENTS (BY SRI K.S. HARISH, GOVERNMENT ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI OR A WRIT IN THE NATURE OF CERTIORARI, BY CALLING FOR THE RECORDS PERTAINING TO IMPUGNED DEMAND NOTICE BEARING NO.DCE/MYS(GA)/AGADT/1/2021- 2022 DATED 17.08.2024 ISSUED BY RESPONDENT NO.3, AND AFTER GOING INTO THE LEGALITY AND VALIDITY THEREOF, TO QUASH THE IMPUGNED DEMAND NOTICE (ANNEXURE-A), AND FORBEAR THE RESPONDENTS, THEIR AGENTS, SERVANTS AND OFFICERS ETC., FROM ACTING PURSUANT THERETO, AND PASS SUCH FURTHER ORDERS AS THIS HON'BLE COURT MAY DEEM FIT AND PROPER IN THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, ETC. THIS WRIT APPEAL AND WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE THE CHIEF JUSTICE MR. JUSTICE N. V. ANJARIA and HON'BLE MR JUSTICE M.I.ARUN - 5 - NC: 2025:KHC:3120-DB WA No. 1558 of 2024 & WP No.26813 of 2024 ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE M.I.ARUN) The appellant herein preferred Writ Petition No.26813 of 2024 wherein it prayed for setting aside the impugned demand notice dated 17.08.2024 issued by respondent No.3 herein (vide Annexure-A to the writ petition). Learned Single Judge passed an interim order dated 01.10.2024 wherein the operation of the impugned demand notice came to be stayed subject to the appellant-petitioner deposits 25% of the amount demanded. Not satisfied by the same, the present writ appeal is preferred against the interim order dated 01.10.2024 wherein the appellant has challenged the order insofar as it relates to imposition of the condition to deposit 25% of the amount demanded. 2. When the matter came up for consideration today, learned Government Advocate appearing for the respondents has filed a memo dated 23.01.2025, wherein it is stated that the demand notice dated 17.08.2024 itself has been withdrawn and he submits that the demand notice is being withdrawn as there was no assessment done before issuance of the same and the respondent-State intends to proceed against the petitioner- appellant only after conducting the necessary assessment. - 6 - NC: 2025:KHC:3120-DB WA No. 1558 of 2024 & WP No.26813 of 2024 Accordingly, he prays that writ petition No.26813 of 2024 as well as writ appeal No.1558 of 2024 be disposed as having become infructuous with liberty to the respondent-State to proceed against the appellant-petitioner in accordance with law. 3. Learned counsel for the appellant has no objection for the same. 4. For the reasons aforementioned, nothing survives in the writ appeal and the writ petition. Accordingly, both writ appeal No.1558 of 2024 and writ petition No.26813 of 2024 are dismissed as having become infructuous. In view of dismissal of the appeal and the petition, pending interlocutory applications, if any, stand disposed of. 5. Registry is directed to notify the formal listing of writ petition No.26813 of 2024 today on Board before this Court in view of dismissal of the said petition as provided in this order. Sd/- (N. V. ANJARIA) CHIEF JUSTICE Sd/- (M.I.ARUN) JUDGE hkh. List No.: 1 Sl No.: 100