https://www.taxtmi.com/caselaws?id=781558 AT set aside the impugned order and remanded the matter to the Adjudicating Authority for a fresh decision, disposing the appeal by remand. AT found no breach of Sections 5(3) and 5(5) given COVID-related exclusion of time and applicable precedents, but held the Adjudicating Authority failed to apply its mind under Section 5(1), citing an erroneous reference to an unrelated case. The Adjudicating Authority is directed to reconsider all legal issues raised by the appellant and pass a complete, reasoned order afresh. en-us Wed, 24 Sep 2025 00:00:00 +0530 Tue, 18 Nov 2025 08:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781558 AT set aside the impugned order and remanded the matter to the Adjudicating Authority for a fresh decision, disposing the appeal by remand. AT found no breach of Sections 5(3) and 5(5) given COVID-related exclusion of time and applicable precedents, but held the Adjudicating Authority failed to apply its mind under Section 5(1), citing an erroneous reference to an unrelated case. The Adjudicating Authority is directed to reconsider all legal issues raised by the appellant and pass a complete, reasoned order afresh. Case-Laws Money Laundering Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781558