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      Money Laundering

      Alternative remedies under the Prevention of Money-Laundering...

      Writ maintainability despite alternative remedies permits scrutiny of arbitrary money-laundering initiation, but account-freezing relief requires prima facie justification.

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      Money LaunderingJuly 31, 2026Case LawsHC
      Alternative remedies under the Prevention of Money-Laundering Act do not absolutely bar writ jurisdiction where initiation of proceedings is challenged as arbitrary and unjustified, although the challenge may require adjudication after affidavits. The notes distinguish investigative seizure from attachment intended to secure alleged proceeds of crime, and indicate that debit-freezing jurisprudence was not treated as per incuriam. Interim relief against account freezing depends on a prima facie case and balance of convenience. Where the freezing order records substantial transfers requiring factual examination, legality may be addressed before the Adjudicating Authority or after pleadings; the availability of other unfrozen accounts may weigh against interim protection.

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      ActsIncome Tax