https://www.taxtmi.com/caselaws?id=379598 Cancellation proceedings were vitiated by inconsistent records and denial of proper personal hearing, so a fresh show-cause notice and decision were required on a correct factual basis. As the excise year had already expired, restoration of the licence was not possible. The operator had used the shop only from 1 April 2017 to 18 May 2017 and was liable for licence fee only for that period. The balance basic licence fee and the security deposit were therefore refundable after deduction of the fee attributable to actual use, and costs were awarded. en-us Wed, 17 Apr 2019 00:00:00 +0530 Sat, 04 May 2019 06:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379598 Cancellation proceedings were vitiated by inconsistent records and denial of proper personal hearing, so a fresh show-cause notice and decision were required on a correct factual basis. As the excise year had already expired, restoration of the licence was not possible. The operator had used the shop only from 1 April 2017 to 18 May 2017 and was liable for licence fee only for that period. The balance basic licence fee and the security deposit were therefore refundable after deduction of the fee attributable to actual use, and costs were awarded. Case-Laws VAT and Sales Tax Wed, 17 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379598