WP/16541/2026 of M/S GRT HOTELS AND RESORT PVT LTD Vs STATE OF KARNATAKA on 10 August 2026

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 10TH DAY OF AUGUST, 2026

BEFORE

THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI

WRIT PETITION NO.16541 OF 2026 (EXCISE)

BETWEEN:

M/S GRT HOTELS AND RESORT PVT LTD

INCORPORATED UNDER COMPANIES ACT, 1956

CL 6A LICENSE HOLDER

OFFICE AT NO.81, GANGADAR CHETTY ROAD

ULSOOR, BANGALORE – 560 042

REPRESENTED BY ITS GENERAL MANAGER

ANU SHINOJ

AGED ABOUT 43 YEARS

W/O SHINOJ JOSEPH.

…PETITIONER

(BY SRI. KIRAN J, ADVOCATE)

AND:

1.

STATE OF KARNATAKA

DEPARTMENT OF EXCISE

VIDHAN SOUDHA

BENGALURU – 560 001

REPRESENTED BY ITS

PRINCIPAL SECRETARY

2.

THE DEPUTY COMMISSIONER,

EXCISE OFFICE OF THE

DEPUTY COMMISSIONER OF EXCISE,

BUD-5, #542, 1ST FLOOR,

16TH CROSS, HAL 2ND STAGE,

INDIRANAGAR,

BENGALURU – 560 038

Digitally signed

by SUVARNA T

Location: HIGH

COURT OF

KARNATAKA

HC-KAR

3.

THE EXCISE INSPECTOR ZONE 27

FRAZER TOWN (BUD 5)

OFFICE OF THE DEPUTY COMMISSIONER OF EXCISE, BUD-5, #542, 1ST FLOOR, 16TH CROSS, HAL 2ND STAGE, INDIRANAGAR, BENGALURU, KARNATAKA – 560 038

4.

THE EXCISE DEPUTY SUPERINTENDENT

SUB DIVISION 09

33, CHINMAYA MISSION HOSPITAL RD,

STAGE 2, HOYSALA NAGAR,

INDIRANAGAR,

BENGALURU – 560 008.

…RESPONDENTS

(BY SRI. MANJUNATH B, AGA)

THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE

CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT IN THE

NATURE OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION QUASHING THE ORDER PASSED BY THE

RESPONDENT NO.2 DATED 07.05.2026 BEARING NO.SNY/EXE/

BUD-5/Va27/Bhatama/CL6(A)/14/2024-2025

(ANNEXURE-A)

AND ETC

THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE SMT. JUSTICE LALITHA KANNEGANTI