This documentary investigates the 2019 alcohol poisoning tragedy in Golaghat, Assam, which claimed over 150 lives and critically affected hundreds more. Through survivor testimonies, expert insights, and investigative research, Drowning Spirits explores the socio-economic pressures, systemic failures, and unregulated liquor trade that contributed to this disaster. The project involved engaging with local alcohol producers to understand their livelihoods, interviewing survivors and affected families, and consulting lawyers and medical professionals involved during the incident. Beyond documenting the events, the film seeks to highlight the human cost of illicit alcohol production and gaps in governance, aiming to raise awareness, evoke empathy, and call for justice and reform.