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TMI Blog2021 (11) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... law. The Government Order dated 18.03.2016 (Annexure no.22 to the writ petition) insofar as it authorises respondent-State authorities to levy excise duty/penalty over transit loss of Grain Extra Neutral Alcohol is quashed. Demand of excise duty/penalty imposed on Grain Extra Neutral Alcohol are also quashed - It is further directed, subject to applicability of the rule against unjust enrichment, any amount paid against demand raised from the petitioner by way of excise duty/penalty on Grain Extra Neutral Alcohol, after 01.07.2017 may be refunded to it within a period of one month. Petition allowed. - Writ Tax No. - 1002 of 2019 - - - Dated:- 28-10-2021 - Hon'ble Naheed Ara Moonis And Hon'ble Saumitra Dayal Singh JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 and the Central GST Act 2017 as a consequence of the 101st Constitution Amendment. 10. In the context of similar Constitutional provisions, we have dealt with the controversy obtaining on the imposition of VAT on Extra Neutral Alcohol and Special Denatured Spirit (in short 'SDS') after the date 01.07.2017. The reasoning contained in the order dated 28.09.2021 passed in Writ Tax No.378 of 2021 (M/s Jain Distillery Private Limited Vs. State of U.P. 5 Ors.) and connected matters would govern the present controversy as well. After the 101st Constitution Amendment, the State legislature lost its competence to impose any tax or duties of excise on the commodity other than liquor for human consumption. Grain Extra Neutral Alcohol ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ltd. Vs State of U.P. Other s 2005 (3) AWC 2545 , it had been held if the State has no power to levy excise duty by whatever name called on rectified spirit as it is not a potable liquor, the State cannot claim to have legislative competence to levy excise duty by giving it another name. Also, it may be noted, no private law between the parties arising from a contract may override or negate the Constitutional provision or the statutory law. 12. Accordingly, the Government Order dated 18.03.2016 (Annexure no.22 to the writ petition) insofar as it authorises respondent-State authorities to levy excise duty/penalty over transit loss of Grain Extra Neutral Alcohol is quashed. Demand of excise duty/penalty imposed on Grain Extra Neutral ..... X X X X Extracts X X X X X X X X Extracts X X X X
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