https://www.taxtmi.com/caselaws?id=768597 The AP HC set aside the Appellate Tribunal's order dismissing a legal representative petition and appeal under PMLA on grounds of delay. The court held that CPC Order 22 provisions cannot be applied to PMLA proceedings, which is a special enactment. Section 72 of PMLA allows continuation of proceedings by legal representatives without prescribed time limits. The Tribunal's application of CPC provisions to abate the appeal was improper, and the dismissal violated natural justice principles by denying the legal representative adequate opportunity to defend. The appeal was allowed. en-us Fri, 28 Mar 2025 00:00:00 +0530 Thu, 10 Apr 2025 08:32:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768597 The AP HC set aside the Appellate Tribunal's order dismissing a legal representative petition and appeal under PMLA on grounds of delay. The court held that CPC Order 22 provisions cannot be applied to PMLA proceedings, which is a special enactment. Section 72 of PMLA allows continuation of proceedings by legal representatives without prescribed time limits. The Tribunal's application of CPC provisions to abate the appeal was improper, and the dismissal violated natural justice principles by denying the legal representative adequate opportunity to defend. The appeal was allowed. Case-Laws Money Laundering Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768597