Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Whether Article 20(2) bars prosecution: Article 20(2) protects against double jeopardy only after prior trial has concluded in conviction or acquittal; where the earlier ECIR's trial is pending and alleged offences are continuing, the constitutional bar is not attracted - prosecution may proceed. Applicability of s.45 PMLA "twin conditions": statutory requirement to record satisfaction on reasonable grounds overrides Cr.P.C.; given substantial unaccounted deficit and evidence of post-2017 layering, the court could not be satisfied the accused were not guilty, precluding grant of regular bail - bail refused. - HC
Whether Article 20(2) bars prosecution: Article 20(2) protects against double jeopardy only after prior trial has concluded in conviction or acquittal; where the earlier ECIR's trial is pending and alleged offences are continuing, the constitutional bar is not attracted - prosecution may proceed. Applicability of s.45 PMLA "twin conditions": statutory requirement to record satisfaction on reasonable grounds overrides Cr.P.C.; given substantial unaccounted deficit and evidence of post-2017 layering, the court could not be satisfied the accused were not guilty, precluding grant of regular bail - bail refused. - HC
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