Case Analysis: Internet and Mobile Association of India Vs. Reserve Bank of India

Lets Trade Crypto: Indian Supreme court quashes prohibition

This article reflects the decision of the Supreme court that set aside the RBI circular dated 06.04.2018 which prohibited the banks and entities regulated by it to deal in Virtual currencies or to provide banking services facilitating any person or entity dealing with or settling VCs.

General introduction to virtual currencies:

Virtual currency is a type of unregulated digital currency which is not issued or controlled by a central bank. Virtual currencies are ordinarily issued by private issuers and used among specific virtual communities. The security of the software and networks that virtual currencies stand on is a critical concern. The traditional regulated currencies are backed by fiat currency or hard assets such as gold. In contrast, virtual currencies are not backed with any intrinsic value. The value of a virtual currency is highly volatile. Therefore, it is a less favorable tool to be used as a medium of exchange.

About the case:

Taking into account the associated risks in virtual currencies, RBI issued a circular dated 06.04.2018 stating that entities regulated by RBI shall not deal in VCs or provide services for facilitating any person or entity in dealing with or settling VCs. Such services include maintaining accounts, registering, trading, settling, clearing, giving loans against virtual tokens, accepting them as collateral, opening accounts of exchanges dealing with them, and transfer/receipt of money in accounts relating to purchase/ sale of VCs. Regulated entities that already provide such services shall exit the relationship within three months from the date of this circular. SC declared the guidelines of the circular to be inappropriate and hence declared to be unenforceable. Justice Rohinton Nriman, Anirudhha Bose and V. Ramasubramanion were the judges of the Supreme Court of India, under whom the judgment to the petition filled by the Internet and Mobile Association of India (IMAI) was pronounced.

Facts of the case:

On 5th April 2018 Reserve Bank of India issued a press release raising the concern about consumer protection from the trade of virtual currency. They were of the view that trading in virtual currency also referred to as cryptocurrencies are prone to hacking and therefore would lead to money laundering, terrorist activities, etc. In this view RBI through its circular asked the banks to not deal with the transactions related to the trading of virtual currency. Challenging the impugned Circular and seeking a direction to the respondents not to restrict or restrain banks and financial institutions regulated by RBI to engage in transactions in crypto assets, the petitioners have come up with these writ petitions. The petitioners were (i) specialized industry bodies representing the interests of the online and digital services industry, (ii) companies which run online crypto assets exchange platforms, (iii) the shareholders/founders of these companies, and (iv) a few individual crypto-assets traders.

Out of several grounds, the main ground of attack revolved around the power of RBI to deal with, regulate or even ban Virtual Currencies (VCs) and Virtual Currency Exchanges (VCEs). The entire foundation of this contention rested on the stand taken by the petitioners that VCs are not money or other legal tenders, but only goods/commodities, falling outside the purview of the RBI Act, 1934, the Banking Regulation Act, 1949, and the Payment and Settlement Systems Act, 2007. Therefore the petitioners came up with the argument that if virtual currencies do not fall within subject matter covered by any or all of these three enactments and over which RBI has a statutory control, then the Circular was ultra vires.

Issues:

Petitioner contended that RBI with respect to the impugned circular lacks jurisdiction to prohibit the trade of virtual currencies. The RBI however strongly disagreed with the contentions stating that VC is a mode of digital payment which authorizes RBI to control the same.

The petitioner also contended that the VCs are not a kind of currency note or coin but are a medium of exchange or a store of value to which the respondent replied saying that VCs do not satisfy the criteria such as store of value, medium of payment, and unit of account, required for being acknowledged as currency.

Judgment:

The court was of the view that although RBI being the Central bank had sweeping powers and plays an enhanced role in the improvement of the Indian economy, it has not come up with a situation where any of the entities regulated by it has suffered any loss or adverse effect, directly or indirectly while trading in virtual currencies. Hence the court allowed the writ petitions by setting aside the circular dated 06.04.2018 on the ground of proportionality. The thrust of the court’s conclusion is that RBI could have implemented regulatory measures than complete prohibition.

Conclusion:

As per the aforementioned points and based on the decision of the court the petitioner succeeds and the circular is declared to be an unenforceable cause of which the businesses can continue trading in virtual currencies. Given this fact it is also pertinent to note that the Supreme Court has only struck down the circular issued by RBI without commenting or declaring such currencies to be legal or illegal. There is no such regulation in India which controls or regulates the dealing in such currencies, hence they remain unregulated till date.

Legal opinion:

While digital currencies might be confused with conventional electronic money, it is not the same as they are not considered as any tangible commodity due to which they cannot be physically owned or transferred between the parties. The concept of VCs being fairly new as compared to traditional currency in the country yet has no legal standing. Having no central authority or platform to deal in such transactions makes it more debatable in various parts of the world.

For instance, when an investor holding is stolen there is no standard legal procedure to recover such missing funds nor is there any authority for the investor to approach to. Just because the businesses have not reported any damage or loss incurred through these investments does not change the fact that the market for such investments is unreliable and volatile.

There is widespread belief that cryptocurrencies provide criminal organizations a new means to commit fraud, money laundering, and various other criminal activities. Having no authority to regulate the flow of such funds has boosted the funding for terror activities. The International Monetary Fund (IMF) has pointed out that rolling of funds for money laundering or terror activities can have serious cross-border or even global adverse effects. So in my opinion RBI being the central authority for the country to regulate funds has the power to regulate or prohibit such trading by various entities where the question of nation’s security arises. Also if not prohibit such trading, RBI should at least provide with a central platform for investors to trade in such currencies which will help them keep track on various activities involving international transactions. Due to the detailed reasons, I am of the view that the Supreme Court should not have quashed or set aside the circular as it was in my opinion a step to curb the potential risks involved in the security of the nation and to enhance the legality of all business transactions.

*The legal opinion reflects the view of the author in pursuance of the said matter. 

By,

Adv. Vaidehi Dhopavkar

Team K&T Forlex 

Mumbai | Pune | New Delhi | Singapore | Shanghai

 #Crypto #currencies #Supreme Court #RBI #LLPs #ktforlex #law #legal #Corporate #Cases#Judgements 

K&T Forlex Pvt Ltd is an international business and corporate consultation firm operating from 5 cities across the globe. You may reach us at www.ktforlex.com or email us at info@ktforlex.com.

References:

https://www.law.ox.ac.uk/business-law-blog/blog/2020/03/lets-trade-crypto-indian-supreme-court-quashes-prohibition 

https://www.taxmann.com/post/blog/rbi-circular-dated-6-4-2018-which-directed-banks-and-entities-regulated-by-rbi-to-not-to-deal-in-virtual-currencies-vc-or-to-provide-banking-services-facilitating-any-person-or-entity-dealing-with-or-settling-vcs-was-quashed

https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=11243

https://indiankanoon.org/doc/12397485/ 






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