https://www.taxtmi.com/caselaws?id=95358 A CHA licence could not be revoked under Regulation 21(1) of the CHA Licensing Regulations, 1984 without following the mandatory procedure in Regulation 23. The text states that Regulation 23 requires notice of the grounds, an opportunity to reply, enquiry, a report, and consideration of both the report and the licence-holder's submissions before revocation. Regulation 21(2) permits immediate suspension only in extraordinary cases pending enquiry and does not bypass the revocation procedure. The revocation order was therefore unsustainable and was set aside in favour of the assessee. en-us Mon, 01 Jan 2001 00:00:00 +0530 Sat, 10 Dec 2011 14:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95358 A CHA licence could not be revoked under Regulation 21(1) of the CHA Licensing Regulations, 1984 without following the mandatory procedure in Regulation 23. The text states that Regulation 23 requires notice of the grounds, an opportunity to reply, enquiry, a report, and consideration of both the report and the licence-holder's submissions before revocation. Regulation 21(2) permits immediate suspension only in extraordinary cases pending enquiry and does not bypass the revocation procedure. The revocation order was therefore unsustainable and was set aside in favour of the assessee. Case-Laws Customs Mon, 01 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95358