https://www.taxtmi.com/caselaws?id=752929 Renewal of an L-10BB liquor licence could not be refused solely because the licence had earlier operated from a branch, where the petitioner's GST registration was amended before expiry and the amendment took effect from the date of application under Rule 19 of the Himachal Pradesh Goods & Services Tax Rules, 2017. The amended registration supported the claim that the premises had become the principal place of business. Rule 19-A of the Himachal Pradesh Liquor License Rules, 1986 governed renewal and did not permit rejection on the stated distance condition from an L-2 vend. Excise Policy conditions could not override the statutory rules, so the renewal refusal was unsustainable. en-us Tue, 07 May 2024 00:00:00 +0530 Tue, 21 May 2024 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752929 Renewal of an L-10BB liquor licence could not be refused solely because the licence had earlier operated from a branch, where the petitioner's GST registration was amended before expiry and the amendment took effect from the date of application under Rule 19 of the Himachal Pradesh Goods & Services Tax Rules, 2017. The amended registration supported the claim that the premises had become the principal place of business. Rule 19-A of the Himachal Pradesh Liquor License Rules, 1986 governed renewal and did not permit rejection on the stated distance condition from an L-2 vend. Excise Policy conditions could not override the statutory rules, so the renewal refusal was unsustainable. Case-Laws Indian Laws Tue, 07 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752929