https://www.taxtmi.com/caselaws?id=387189 Punitive sealing, suspension or cancellation of a liquor licence must comply with natural justice, including prior notice and an opportunity to respond. Where closure was unlawful or effected without due process, the licensee was entitled to a proportionate refund of licence fee and related differential amounts for the period of unlawful closure. By contrast, refund was not available where the closure followed proved breaches of tender or licence conditions and the record showed that show-cause notices were issued and explanations considered. The principle applied is that refund is confined to periods of closure not attributable to the licensee's proven default. en-us Fri, 18 Oct 2019 00:00:00 +0530 Sat, 19 Oct 2019 07:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387189 Punitive sealing, suspension or cancellation of a liquor licence must comply with natural justice, including prior notice and an opportunity to respond. Where closure was unlawful or effected without due process, the licensee was entitled to a proportionate refund of licence fee and related differential amounts for the period of unlawful closure. By contrast, refund was not available where the closure followed proved breaches of tender or licence conditions and the record showed that show-cause notices were issued and explanations considered. The principle applied is that refund is confined to periods of closure not attributable to the licensee's proven default. Case-Laws Indian Laws Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387189