https://www.taxtmi.com/caselaws?id=436524 Exemption from personal attendance under Section 205 CrPC is a discretionary relief to be granted only where genuine hardship makes attendance unreasonable. The HC found no such hardship because the accused lived and worked in Bhubaneswar, was relatively young, and produced no material supporting the claim that his parents' medical condition required his absence. The Court also noted that the alleged proceeds of crime were limited, so the stringent restriction under Section 45 PMLA was not attracted, but that did not justify exemption from appearance. The refusal to dispense with personal attendance was therefore upheld. en-us Tue, 11 Apr 2023 00:00:00 +0530 Sat, 15 Apr 2023 08:51:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436524 Exemption from personal attendance under Section 205 CrPC is a discretionary relief to be granted only where genuine hardship makes attendance unreasonable. The HC found no such hardship because the accused lived and worked in Bhubaneswar, was relatively young, and produced no material supporting the claim that his parents' medical condition required his absence. The Court also noted that the alleged proceeds of crime were limited, so the stringent restriction under Section 45 PMLA was not attracted, but that did not justify exemption from appearance. The refusal to dispense with personal attendance was therefore upheld. Case-Laws Money Laundering Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436524