The Delhi High Court has held that “public opinion” may be inconsistent with its location unless it is shown that the spirits sales license violates statutory provisions or rules and regulations.. Judge Yashwant Varma added that under the Delhi Goods Tax Act, public opinion and sentiment are not appropriate factors in finding the sale of liquor. The court has heard a petition backed by the Excise Department that challenges the June 28, 2019 Treasury Commissioner’s order. The order on appeal revived the excise tax license granted to defendant (Bandits Restaurant) and revoked the order which was canceled. The lawyer who appears in the petitioner’s department submitted the sec 16 of the 2015 Delhi Goods Tax Act gives the competent authority a wide range of powers to revoke a license issued for any reason. However, the court disagreed with this argument after it determined that the ministry acting as a public institution had an obligation to act fairly and reliably. “The expression” for any reason “means to revoke a license for reasons not provided by law, or to revoke a license valid for any reason within the meaning of the provisions of the law and the rules contained therein. It may not be legally permitted or stipulated by law, “the court said. The court dismissed the plea.