Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
HC held that the learned Special Court (PMLA) violated the proviso to Section 223 of BNSS by taking cognizance without affording the petitioner the mandatory pre-cognizance hearing, contravening principles of natural justice. The court affirmed that the statutory obligation in Section 223 applies as articulated by the Supreme Court and operates from its commencement; further, the provision governed the present complaint filed after 01.07.2024 and cognized on 08.01.2025. The impugned cognizance order dated 08.01.2025 was set aside and the matter remanded to the Special Judge (PMLA), Patna for fresh adjudication after affording the petitioner an opportunity to be heard under Section 223(1) BNSS within a reasonable time. Revision petition allowed by remand.
HC held that the learned Special Court (PMLA) violated the proviso to Section 223 of BNSS by taking cognizance without affording the petitioner the mandatory pre-cognizance hearing, contravening principles of natural justice. The court affirmed that the statutory obligation in Section 223 applies as articulated by the Supreme Court and operates from its commencement; further, the provision governed the present complaint filed after 01.07.2024 and cognized on 08.01.2025. The impugned cognizance order dated 08.01.2025 was set aside and the matter remanded to the Special Judge (PMLA), Patna for fresh adjudication after affording the petitioner an opportunity to be heard under Section 223(1) BNSS within a reasonable time. Revision petition allowed by remand.
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