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    <title>2018 (8) TMI 372 - CESTAT AHMEDABAD</title>
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    <description>Revocation of a CHA licence and forfeiture of security require a legally sustainable finding of proven misconduct or comparable serious non-compliance, not merely a change in constitution or pending renewal correspondence. The record showed that fresh applications and an enquiry report supporting renewal were not properly considered, and the order failed to address the absence of proven loss of revenue or other blatant breach. On that basis, the revocation order could not be sustained on the existing record, and the matter was remanded for fresh adjudication with a specific finding on the enquiry report.</description>
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      <link>https://www.taxtmi.com/caselaws?id=364900</link>
      <description>Revocation of a CHA licence and forfeiture of security require a legally sustainable finding of proven misconduct or comparable serious non-compliance, not merely a change in constitution or pending renewal correspondence. The record showed that fresh applications and an enquiry report supporting renewal were not properly considered, and the order failed to address the absence of proven loss of revenue or other blatant breach. On that basis, the revocation order could not be sustained on the existing record, and the matter was remanded for fresh adjudication with a specific finding on the enquiry report.</description>
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      <pubDate>Mon, 06 Aug 2018 00:00:00 +0530</pubDate>
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