https://www.taxtmi.com/caselaws?id=458041 The Appellate Tribunal under SAFEMA dismissed the appellant's challenge to the Adjudicating Authority's interim order. The Tribunal held that extension of time for filing reply after inspection of record was properly denied since the reply was already filed before seeking inspection. The proceedings must be completed within 180 days of provisional attachment order, and the Authority correctly refused to extend time to prevent deliberate delays. The Tribunal confirmed that a single member constitutes valid coram for the Adjudicating Authority, citing Delhi HC precedents. Cross-examination of persons was properly denied as their statements were not recorded during investigation and regulations don't provide for such examination. The appeal was disposed of with various reliefs denied. en-us Thu, 30 Nov 2023 00:00:00 +0530 Fri, 04 Oct 2024 20:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458041 The Appellate Tribunal under SAFEMA dismissed the appellant's challenge to the Adjudicating Authority's interim order. The Tribunal held that extension of time for filing reply after inspection of record was properly denied since the reply was already filed before seeking inspection. The proceedings must be completed within 180 days of provisional attachment order, and the Authority correctly refused to extend time to prevent deliberate delays. The Tribunal confirmed that a single member constitutes valid coram for the Adjudicating Authority, citing Delhi HC precedents. Cross-examination of persons was properly denied as their statements were not recorded during investigation and regulations don't provide for such examination. The appeal was disposed of with various reliefs denied. Case-Laws Money Laundering Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458041