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    <title>Appeal dismissed: agency substitution left original investigation order intact; change procedural, not substantive, no rights affected</title>
    <link>https://www.taxtmi.com/highlights?id=93341</link>
    <description>The NCLAT dismissed the appeal, holding that the 03.01.2024 order merely substituted the investigating agency designated by the earlier 11.03.2020 order and did not constitute a recall or review of that order. The Tribunal found the principal order remained in full effect and the modification did not expand or alter its substantive objective; it only changed the machinery to carry out the previously authorized investigation. The change did not impinge on the appellant&#039;s legal rights or exceed NCLT&#039;s jurisdiction. Pendency of a writ filed by the respondent in the HC was held not to preclude independent adjudication by the Tribunal or necessitate interference with the impugned order.</description>
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    <pubDate>Wed, 15 Oct 2025 08:27:08 +0530</pubDate>
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      <title>Appeal dismissed: agency substitution left original investigation order intact; change procedural, not substantive, no rights affected</title>
      <link>https://www.taxtmi.com/highlights?id=93341</link>
      <description>The NCLAT dismissed the appeal, holding that the 03.01.2024 order merely substituted the investigating agency designated by the earlier 11.03.2020 order and did not constitute a recall or review of that order. The Tribunal found the principal order remained in full effect and the modification did not expand or alter its substantive objective; it only changed the machinery to carry out the previously authorized investigation. The change did not impinge on the appellant&#039;s legal rights or exceed NCLT&#039;s jurisdiction. Pendency of a writ filed by the respondent in the HC was held not to preclude independent adjudication by the Tribunal or necessitate interference with the impugned order.</description>
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      <pubDate>Wed, 15 Oct 2025 08:27:08 +0530</pubDate>
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