Rajasthan HC quashes petitions seeking tax relief on the sale of liquor

Last updated: 22 September 2021

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Quick Summary

The Rajasthan High Court has dismissed 121 petitions filed by liquor vendors seeking waivers on annual guarantee fees and tax relief during the COVID-19 pandemic. The vendors argued that lockdowns significantly reduced their operating hours and sales, making the fees unreasonable. However, the court ruled that the vendors had voluntarily accepted the policy conditions and submitted higher bids with open eyes, and therefore could not shift the financial burden onto the government.

Court :
Rajasthan High Court

Brief :
In Babu Khan v. State of Rajasthan and Ors. [Civil Writ Petition No.7543/2021 dated September 15, 2021] there were a total of 121 Writ Petitions filed by the Liquor Vendors ("the Petitioners") seeking waivers on the annual guarantee fee and tax relief for the second wave time period of COVID-19.

Citation :
Civil Writ Petition No.7543/2021 dated September 15, 2021

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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