https://www.taxtmi.com/caselaws?id=283988 Licensed manufacturing premises cannot be sealed or closed without authority of law and fair procedure. Where the licences were neither suspended nor cancelled in accordance with law, and closure was effected through administrative directions without proper show-cause process, the State could not retain licence fee or differential amounts for the period the units were unlawfully prevented from operating; refund was directed. A separate claim for the value of finished goods, raw materials and packing materials rendered unusable by the closure was not finally quantified, but the competent departmental authority was directed to examine and decide it in accordance with law. en-us Wed, 11 Jul 2018 00:00:00 +0530 Wed, 23 Oct 2019 07:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283988 Licensed manufacturing premises cannot be sealed or closed without authority of law and fair procedure. Where the licences were neither suspended nor cancelled in accordance with law, and closure was effected through administrative directions without proper show-cause process, the State could not retain licence fee or differential amounts for the period the units were unlawfully prevented from operating; refund was directed. A separate claim for the value of finished goods, raw materials and packing materials rendered unusable by the closure was not finally quantified, but the competent departmental authority was directed to examine and decide it in accordance with law. Case-Laws Indian Laws Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283988