https://www.taxtmi.com/caselaws?id=431796 In PMLA proceedings, a noticee must receive relied-upon documents in a legible and usable form, and where necessary must be allowed inspection of the original records. The Adjudicating Authority's duty to serve material under Section 8(1) of the Prevention of Money Laundering Act, 2002, read with Regulation 13(2) of the 2013 Procedure Regulations, is integral to a real and effective opportunity to respond. Service of the show cause notice alone is not enough if the supporting documents are cropped, illegible, or otherwise unusable. A meaningful hearing under Section 8(2) depends on proper supply of the material relied upon, and the time to file a reply may be extended accordingly. en-us Mon, 19 Dec 2022 00:00:00 +0530 Thu, 22 Dec 2022 08:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431796 In PMLA proceedings, a noticee must receive relied-upon documents in a legible and usable form, and where necessary must be allowed inspection of the original records. The Adjudicating Authority's duty to serve material under Section 8(1) of the Prevention of Money Laundering Act, 2002, read with Regulation 13(2) of the 2013 Procedure Regulations, is integral to a real and effective opportunity to respond. Service of the show cause notice alone is not enough if the supporting documents are cropped, illegible, or otherwise unusable. A meaningful hearing under Section 8(2) depends on proper supply of the material relied upon, and the time to file a reply may be extended accordingly. Case-Laws Money Laundering Mon, 19 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431796