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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether a writ of mandamus can be issued directing the Enforcement Directorate to initiate proceedings under the Prevention of Money Laundering Act, 2002 or register an ECIR merely because a predicate offence is alleged and a departmental circular suggests action above a monetary threshold.
Analysis: The initiation of proceedings under the Prevention of Money Laundering Act, 2002 depends upon the Authorized Officer's satisfaction, based on materials in possession and recorded reasons to believe, as to the existence of proceeds of crime. The existence of a predicate offence does not, by itself, compel registration of an ECIR or initiation of enforcement action. An internal departmental circular cannot override the statutory scheme. The request for coercive directions was also unsustainable because persons likely to be affected by such directions were not impleaded. A writ of mandamus cannot be issued to compel an authority to exercise a discretionary statutory function in a particular manner.
Conclusion: The prayer for a direction to initiate proceedings under the Prevention of Money Laundering Act, 2002 was rejected, and the writ petition was dismissed.
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