https://www.taxtmi.com/caselaws?id=42471 A show cause notice issued only to a firm was treated as legally ineffective where the renewal applications and earlier licences stood in the names of the individual partners. The court noted that, although the Gold Control law recognised a firm as a person capable of holding a licence, the notice had to correspond to the actual applicant. Because the licensing authority proceeded on the mistaken premise that the firm had applied for renewal, while the documents showed the four individuals as applicants, the notice could not validly support refusal of renewal. The operative point is that the identity of the applicant governs the validity of the notice. en-us Tue, 24 Jan 1989 00:00:00 +0530 Fri, 11 Jun 2010 14:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42471 A show cause notice issued only to a firm was treated as legally ineffective where the renewal applications and earlier licences stood in the names of the individual partners. The court noted that, although the Gold Control law recognised a firm as a person capable of holding a licence, the notice had to correspond to the actual applicant. Because the licensing authority proceeded on the mistaken premise that the firm had applied for renewal, while the documents showed the four individuals as applicants, the notice could not validly support refusal of renewal. The operative point is that the identity of the applicant governs the validity of the notice. Case-Laws Central Excise Tue, 24 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42471