https://www.taxtmi.com/caselaws?id=750641 HC quashed Special Judge's order taking cognizance of PMLA offences for second time based on supplementary complaint. Court held that while Enforcement Directorate can file supplementary complaints under Section 44 of PMLA and Section 173(8) CrPC allows further investigation, cognizance of an offence can only be taken once. Since cognizance was already taken in 2018 on initial complaint, Special Judge erred in taking fresh cognizance on supplementary complaint. Court directed that supplementary complaint should be taken on record and prosecution should proceed on basis of original complaint without fresh cognizance. en-us Mon, 18 Mar 2024 00:00:00 +0530 Wed, 27 Mar 2024 08:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750641 HC quashed Special Judge's order taking cognizance of PMLA offences for second time based on supplementary complaint. Court held that while Enforcement Directorate can file supplementary complaints under Section 44 of PMLA and Section 173(8) CrPC allows further investigation, cognizance of an offence can only be taken once. Since cognizance was already taken in 2018 on initial complaint, Special Judge erred in taking fresh cognizance on supplementary complaint. Court directed that supplementary complaint should be taken on record and prosecution should proceed on basis of original complaint without fresh cognizance. Case-Laws Money Laundering Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750641