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2019 (5) TMI 326 - HC - VAT and Sales TaxScope of SCN - Payment of License fee - refund the security amount deposited by the petitioner with respect to Country Liquor Shop - order of cancellation of License. HELD THAT:- The show cause notice issued to the petitioner contained different description of the seized liquor and money - The record clearly reveals that the description of the seized liquor and other materials as mentioned in the seizure memo is different which has been mentioned by the licensing authority in his orders of cancellation of licence of the petitioner. In the opinion of the Court, once such inconsistency was noticed and is found, the proper course was available with the licencing authority to issue fresh show cause notice and to seek petitioner's response before taking a fresh decision. The petitioner was liable to pay the licence fee (for the period with effect from 1.4.2017 till 18.5.17) and, therefore, the licence fee for the remaining period and the total security money deposited by the petitioner has to be refunded to the petitioner - The licencing authority, therefore, is directed to refund the basic license fee as well as security money deposited by the petitioner after deducting the basic licence fee for the period w.e.f. 1.4.2017 to 18.5.2017 - Petition allowed.
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