- 1 - NC: 2025:KHC-D:4947-DB WA No. 100173 of 2021 C/W WA No. 100175 of 2021 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 18TH DAY OF MARCH, 2025 PRESENT THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MR. JUSTICE C.M. POONACHA WRIT APPEAL NO.100173 OF 2021 (EXCISE) C/W WRIT APPEAL NO.100175 OF 2021 IN WA NO.100173 OF 2021: BETWEEN: M/S REGAL WINES REP. BY ITS PARTNER, SRI. ANIL S/O. BHIMARAO KAPALI, AGED ABOUT 39 YEARS, OCC: MANAGING PARTNER, AT M/S REGAL WINES, R/O. R.S NO. 2166, VIKRAMPUR ATHANI, DIST: BELAGAVI- 591304. …APPELLANT (BY SRI. JAGADISH PATIL, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REP. BY ITS SECRETARY, DEPARTMENT OF FINANCE, VIDHAN SOUDHA, BENGALURU-560001. 2. THE STATE OF KARNATAKA REP. BY ITS SECRETARY, DEPARTMENT OF EXCISE, VIDHAN SOUDHA, BENGALURU-560001. 3. THE EXCISE COMMISSIONER 2ND FLOOR, TTMC BUILDING, Digitally signed by MOHANKUMAR B SHELAR Location: HIGH COURT OF KARNATAKA DHARWAD BENCH Date: 2025.03.21 15:17:44 +0530 - 2 - NC: 2025:KHC-D:4947-DB WA No. 100173 of 2021 C/W WA No. 100175 of 2021 A BLOCK, BMTC, SHANTINAGAR, BENGALURU-560001. 4. THE DEPUTY COMMISSIONER BELAGAVI DISTRICT, BELAGAVI- 590001. 5. THE DEPUTY COMMISSIONER OF EXCISE BELAGAVI DISTRICT, BELAGAVI- 590001. 6. THE MANAGING DIRECTOR MYSORE SALES INTERNATIONAL LIMITED, MSIL HOUSE, CUNNINGHAM ROAD, BENGALURU- 560052. 7. UADAY S/O. KASAPPA NIMBARAGI AGE: 23 YEARS, OCC: BUSINESS, R/O. ABBIHAL ROAD, NIMBARAGI TOTA, ATHANI RURAL, TAL: ATHANI, DIST: BELAGAVI-591304. …RESPONDENTS (BY SRI. V.S.KALASURMATH, AGA FOR R1 TO R5; SRI. MRUTYUNJAYA HALLIKERI, ADV. FOR R6) THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH COURT ACT, 1961, PRAYING THIS HON’BLE COURT TO, SET ASIDE THE IMPUGNED ORDER DATED 15.06.2021 PASSED BY THE LEARNED SNGLE JUDGE OF THIS HON’BLE HIGH COURT IN WP. NO.147637/2020 (EXCISE) WITH RESPECT TO THE APPELLANT; CERTIORARI QUASHING THE ORDER BEARING NO.BEARING NO.GE.SOM/BGM/152/2020-21 DATED 18.06.2020 PASSED BY THE RESPONDENT NO.6 VIDE ANNEXURE-F, IN THE INTEREST OF JUSTICE AND EQUITY. IN WA NO.100175 OF 2021: BETWEEN: M/S SAROVARA WINES REP. BY ITS PARTNER, SHRI. SACHIN S/O. SADASHIV BUTALI, AGE: 27 YEARS, OCC: MANAGING PARTNER, AT. M/S SAROVARA WINES, R/O. R.S. NO. 117/1, DARUR, TAL: ATHANI, DIST: BELAGAVI. …APPELLANT (BY SRI. JAGADISH PATIL, ADVOCATE) - 3 - NC: 2025:KHC-D:4947-DB WA No. 100173 of 2021 C/W WA No. 100175 of 2021 AND: 1. THE STATE OF KARNATAKA REP. BY ITS SECRETARY, DEPARTMENT OF FINANCE, VIDHANA SOUDHA, BENGALURU - 560001. 2. THE STATE OF KARNATAKA REP. BY ITS SECRETARY, DEPARTMENT OF EXCISE, VIDHANA SOUDHA, BENGALURU - 560001. 3. THE EXCISE COMMISSIONER 2ND FLOOR, TTMC BUILDING, A BLOCK, BMTC, SHANTINAGAR, BENGALURU - 560001. 4. THE DEPUTY COMMISSIONER BELAGAVI DISTRICT, BELAGAVI-590001. 5. THE DEPUTY COMMISSIONER OF EXCISE BELAGAVI DISTRICT, BELAGAVI – 590001. 6. THE MANAGING DIRECTOR MYSORE SALES INTERNATIONAL LIMITED, MSIL HOUSE, CUNNIGHAM ROAD, BENGALURU-560052. 7. AMOL S/O. DEELIPKUMAR NAIK AGE: MAJOR, OCC: BUSINESS, R/O. DARUR, TAL: ATHANI, DIST: BELAGAVI-591304. …RESPONDENTS (BY SRI. V.S.KALASURMATH, AGA FOR R1 TO R5; SRI. MRUTYUNJAYA HALLIKERI, ADV. FOR R6; SRI. M.H.PATIL, ADV. FOR C/R7) THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH COURT ACT, 1961, PRAYING TO SET-ASIDE THE IMUPGNED ORDER DATED 15.06.2021 PASSED BY THE LEARNED SINGLE JUDGE OF THIS COURT IN WP NO.147638/2020 (EXCISE) WITH RESPECT TO THE APPELLANT AND TO QUASH THE ORDER BEARING NO.GE.SOM/BGAM/31/2020-21 DATED 19.05.2021 PASSED BY RESPONDENT NO.6 VIDE ANNEXURE-F AND FURTHER COMMUNICATIONS OF THE RESPONDENT NO.6 MADE TO RESPONDENT NO.5 THROUGH ITS ADMINISTRATIVE LETTER BEARING NO.DCE/BGM/MSL.L/CR/3/2020-21 DATED 20.05.2020 VIDE ANNEXURE-G, IN THE INTEREST OF JUSTICE AND EQUITY. - 4 - NC: 2025:KHC-D:4947-DB WA No. 100173 of 2021 C/W WA No. 100175 of 2021 THESE APPEALS COMING ON FOR ADMISSION THIS DAY, ORDER IS MADE THEREIN AS UNDER: CORAM: THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MR. JUSTICE C.M. POONACHA ORAL JUDGMENT (PER: THE HON'BLE MR. JUSTICE S G PANDIT) Learned counsel Sri. Sajid I.Goodwala, appearing on behalf of Sri. Jagadish Patil, learned counsel for appellants would submit that writ appeals have rendered infructuous in view of the subsequent developments. The submission of learned counsel is placed on record. Writ appeals are dismissed as having become infructuous. Sd/- (S G PANDIT) JUDGE Sd/- (C.M. POONACHA) JUDGE AM Ct:vh List No.: 1 Sl No.: 0