Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Natural justice required a reasoned assessment of cryptocurrency exchanges' role, control over transactions and assets, ownership of crypto assets in pool wallets, knowledge of allegedly tainted transactions, and the nexus between frozen assets and proceeds of crime. The Tribunal found that the Adjudicating Authority had not addressed the platforms' material submissions or recorded specific findings on these issues. As the factual and legal questions required examination on the available evidence, the Tribunal set aside the order permitting retention of seized devices and continuation of freezing of bank funds and crypto assets, remanding the matters for fresh adjudication by a speaking order without deciding the merits conclusively.
Natural justice required a reasoned assessment of cryptocurrency exchanges' role, control over transactions and assets, ownership of crypto assets in pool wallets, knowledge of allegedly tainted transactions, and the nexus between frozen assets and proceeds of crime. The Tribunal found that the Adjudicating Authority had not addressed the platforms' material submissions or recorded specific findings on these issues. As the factual and legal questions required examination on the available evidence, the Tribunal set aside the order permitting retention of seized devices and continuation of freezing of bank funds and crypto assets, remanding the matters for fresh adjudication by a speaking order without deciding the merits conclusively.
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TaxTMI 
TaxTMI 
