License Denial Overturned: Pending Tax Litigation Does Not Automatically Disqualify Business from Regulatory Compliance

HC allowed the petition challenging license denial, distinguishing between "contravention" and "offence" under indirect tax laws. The court found pending litigation does not automatically constitute an offence under para 3(2)(c) of the Regulation. No actual penalties were imposed against the petitioner's company or its officers. The impugned orders were quashed, directing respondents to issue the license within two weeks upon fulfilling other regulatory conditions, effectively rejecting the administrative denial based on pending legal proceedings. .....

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