https://www.taxtmi.com/caselaws?id=782333 HC held that under Section 26(4) PMLA, the Appellate Tribunal's power to "pass such orders as it thinks fit" is of wide amplitude and necessarily includes the power to remand matters to the Adjudicating Authority after setting aside a confirmation order under Section 8. Relying on SC precedent and Calcutta HC authority, HC held that setting aside on grounds of breach of natural justice, without deciding merits, validly restores proceedings to the stage before confirmation. The provisional attachment had not lapsed by efflux of time. Finding no infirmity in the Tribunal's remand order, HC dismissed the appeals. en-us Thu, 20 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782333 HC held that under Section 26(4) PMLA, the Appellate Tribunal's power to "pass such orders as it thinks fit" is of wide amplitude and necessarily includes the power to remand matters to the Adjudicating Authority after setting aside a confirmation order under Section 8. Relying on SC precedent and Calcutta HC authority, HC held that setting aside on grounds of breach of natural justice, without deciding merits, validly restores proceedings to the stage before confirmation. The provisional attachment had not lapsed by efflux of time. Finding no infirmity in the Tribunal's remand order, HC dismissed the appeals. Case-Laws Money Laundering Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782333