https://www.taxtmi.com/caselaws?id=427223 A fresh writ challenge to the same Look Out Circular was barred by res judicata and constructive res judicata because an earlier petition on the same cause of action had already been finally dismissed. Territorial jurisdiction was also rejected, as the substantive cause of action was centred in Mumbai and the mere issuance of the circular in Delhi did not by itself confer jurisdiction. On merits, the Look Out Circular was treated as valid under the governing office memoranda because the person concerned was linked to a money-laundering investigation, was required for inquiry, and had not fully cooperated, so no automatic lapse or illegality was shown. en-us Wed, 31 Aug 2022 00:00:00 +0530 Mon, 05 Sep 2022 07:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427223 A fresh writ challenge to the same Look Out Circular was barred by res judicata and constructive res judicata because an earlier petition on the same cause of action had already been finally dismissed. Territorial jurisdiction was also rejected, as the substantive cause of action was centred in Mumbai and the mere issuance of the circular in Delhi did not by itself confer jurisdiction. On merits, the Look Out Circular was treated as valid under the governing office memoranda because the person concerned was linked to a money-laundering investigation, was required for inquiry, and had not fully cooperated, so no automatic lapse or illegality was shown. Case-Laws Money Laundering Wed, 31 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427223