https://www.taxtmi.com/caselaws?id=97117 Suspension of a CHA licence could not be finally sustained without minimal procedural fairness, because the affected licence-holder had to receive at least a post-decisional hearing and the Commissioner had to record reasons on whether the licence should continue. The earlier view that suspension could proceed without revocation was overtaken by the Larger Bench approach, which treated a personal hearing and a speaking order as necessary before the matter could be concluded. The appeal accordingly succeeded, and the Commissioner was directed to hear the CHA and decide the issue by a reasoned order. en-us Thu, 26 Apr 2001 00:00:00 +0530 Sat, 14 Jan 2012 11:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97117 Suspension of a CHA licence could not be finally sustained without minimal procedural fairness, because the affected licence-holder had to receive at least a post-decisional hearing and the Commissioner had to record reasons on whether the licence should continue. The earlier view that suspension could proceed without revocation was overtaken by the Larger Bench approach, which treated a personal hearing and a speaking order as necessary before the matter could be concluded. The appeal accordingly succeeded, and the Commissioner was directed to hear the CHA and decide the issue by a reasoned order. Case-Laws Customs Thu, 26 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97117