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HC held that the appeals challenging interlocutory orders dated...

Appeals Against 2017 Interlocutory Orders Held Not Maintainable, Merits Kept Open For Challenge In Future Statutory Appeal

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FEMA November 26, 2025 Case Laws HC
HC held that the appeals challenging interlocutory orders dated 15.11.2017 and 30.10.2017 were not maintainable and affirmed the third member's view on this limited issue. The HC expressly clarified that any observations made on merits in the order dated 26.07.2019 were only for deciding maintainability and shall not prejudice adjudication on merits. HC further held that, if the Adjudicating Authority ultimately passes a final order adverse to the appellants and they file a statutory appeal, they will be at liberty to assail the alleged denial of cross-examination and recall of witnesses in respect of the said interlocutory orders. The Tribunal, in such future appeal, must consider these grounds uninfluenced by earlier observations. Adjudication proceedings are to resume without further delay. Both appeals were disposed of.

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Acts Income Tax