https://www.taxtmi.com/caselaws?id=426304 HC held Section 17(1-A) is an alternative mechanism to Section 17(1) and may be invoked only after an authorised officer makes specific, recorded findings that the exact location of proceeds or documents cannot be ascertained and there is an apprehension of resistance warranting non-seizure measures. The impugned freezing orders lacked the required written reasons and factual basis under Section 17(1) and 17(1-A), could not be sustained, and the challenge was allowed; the application was disposed of. en-us Wed, 10 Aug 2022 00:00:00 +0530 Fri, 10 Oct 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426304 HC held Section 17(1-A) is an alternative mechanism to Section 17(1) and may be invoked only after an authorised officer makes specific, recorded findings that the exact location of proceeds or documents cannot be ascertained and there is an apprehension of resistance warranting non-seizure measures. The impugned freezing orders lacked the required written reasons and factual basis under Section 17(1) and 17(1-A), could not be sustained, and the challenge was allowed; the application was disposed of. Case-Laws Money Laundering Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426304