https://www.taxtmi.com/caselaws?id=381052 A challenge to a notice issued at the Section 8(1) stage of PMLA is not ordinarily maintainable as a general appeal; interference may be justified only in exceptional cases showing grave hardship, abuse of law, irreparable prejudice or manifest injustice. The Tribunal found no such exceptional circumstance on the facts and held that the objections on defective recording of reasons to believe, notice-period compliance and related procedural defects should first be examined by the Adjudicating Authority. It also directed that the post-reply hearing be conducted by another Member (Law) to ensure independent consideration of those objections in the statutory proceedings. en-us Thu, 30 May 2019 00:00:00 +0530 Tue, 04 Jun 2019 08:12:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381052 A challenge to a notice issued at the Section 8(1) stage of PMLA is not ordinarily maintainable as a general appeal; interference may be justified only in exceptional cases showing grave hardship, abuse of law, irreparable prejudice or manifest injustice. The Tribunal found no such exceptional circumstance on the facts and held that the objections on defective recording of reasons to believe, notice-period compliance and related procedural defects should first be examined by the Adjudicating Authority. It also directed that the post-reply hearing be conducted by another Member (Law) to ensure independent consideration of those objections in the statutory proceedings. Case-Laws Money Laundering Thu, 30 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381052