https://www.taxtmi.com/caselaws?id=211037 The Bombay High Court held that the Minister could not set aside concurrent findings of the Collector and Commissioner without examining their merits. The dispute concerned deletion of a partner's name from a foreign liquor licence, and the Court noted that the issue fell within the Bombay Foreign Liquor Rules, 1953, rather than requiring prior civil court adjudication. Because the impugned order ignored the relevant factual findings, including the conclusion that the partnership had not been lawfully dissolved, it was unsustainable. The writ petition was allowed, the Minister's order was quashed, and the matter was remitted for fresh decision in accordance with law. en-us Tue, 19 Jul 2011 00:00:00 +0530 Wed, 29 Feb 2012 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211037 The Bombay High Court held that the Minister could not set aside concurrent findings of the Collector and Commissioner without examining their merits. The dispute concerned deletion of a partner's name from a foreign liquor licence, and the Court noted that the issue fell within the Bombay Foreign Liquor Rules, 1953, rather than requiring prior civil court adjudication. Because the impugned order ignored the relevant factual findings, including the conclusion that the partnership had not been lawfully dissolved, it was unsustainable. The writ petition was allowed, the Minister's order was quashed, and the matter was remitted for fresh decision in accordance with law. Case-Laws VAT and Sales Tax Tue, 19 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211037