https://www.taxtmi.com/caselaws?id=111886 A final refusal to renew a CHA licence, once affirmed and not set aside by a superior forum, could not be reopened or treated as ineffective by the original authority through later short-term renewals or by invoking a general power to amend orders; the licence was therefore regarded as having ceased to exist and renewal failed. The alternative request for a fresh or regular licence under the licensing regulations was not adjudicated in the proceedings below, so it was not examined on merits in the appeal and was left open for independent consideration before the Commissioner. The renewal challenge was rejected, while separate remedies for a fresh licence remained available. en-us Fri, 23 Jan 2004 00:00:00 +0530 Wed, 25 Apr 2012 16:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111886 A final refusal to renew a CHA licence, once affirmed and not set aside by a superior forum, could not be reopened or treated as ineffective by the original authority through later short-term renewals or by invoking a general power to amend orders; the licence was therefore regarded as having ceased to exist and renewal failed. The alternative request for a fresh or regular licence under the licensing regulations was not adjudicated in the proceedings below, so it was not examined on merits in the appeal and was left open for independent consideration before the Commissioner. The renewal challenge was rejected, while separate remedies for a fresh licence remained available. Case-Laws Customs Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111886