JUDGMENT AND ORDER
1. The petitioner No. 1, a registered Association of Wine Dealers
represented by the petitioner No. 2 are before this Court challenging the
notification dated 12-09-2025 framed under the Meghalaya Excise
(Amendment) Rules, 2024 to introduce the implementation of the Integrated
Excise Management System (IEMS) cum track and trace solution for the
Excise Department . This system involves the affixing of holograms on all
liquor bottles and these bottles will carry a QR Code to monitor the sale and
movement of these bottles through the supply chain i.e. from manufacturer
to Central Bonded Warehouse to Bonded Warehouse and finally the retail
supplier. In this system, all the stake holders are required to register
themselves in the system developed by the respondent authorities, with the
software being provided by the Excise Department, Government of
Meghalaya.