https://www.taxtmi.com/caselaws?id=118168 The Tribunal's earlier order had required the Commissioner to conclude CHA licence suspension proceedings within three months of receiving the order, failing which the suspension would stand set aside. The Commissioner did not complete the proceedings within that time and did not seek extension before expiry. On that basis, the earlier direction became enforceable, and the licence holder was entitled to resume activity. The suspension was therefore required to be revoked and the CHA licence restored, and the miscellaneous application was allowed. en-us Thu, 23 Mar 2006 00:00:00 +0530 Thu, 28 Jun 2012 18:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118168 The Tribunal's earlier order had required the Commissioner to conclude CHA licence suspension proceedings within three months of receiving the order, failing which the suspension would stand set aside. The Commissioner did not complete the proceedings within that time and did not seek extension before expiry. On that basis, the earlier direction became enforceable, and the licence holder was entitled to resume activity. The suspension was therefore required to be revoked and the CHA licence restored, and the miscellaneous application was allowed. Case-Laws Customs Thu, 23 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118168