https://www.taxtmi.com/caselaws?id=465391 A prosecution complaint filed after 01.07.2024 under the PMLA is governed by Section 223 of the BNSS, because the post-commencement complaint procedure applies through the relevant statutory linkages. The proviso to Section 223 bars cognizance unless the accused is first given an opportunity of being heard. As the cognizance order had been passed without observing that safeguard, it could not be sustained and was set aside. en-us Wed, 13 Aug 2025 00:00:00 +0530 Fri, 19 Dec 2025 21:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465391 A prosecution complaint filed after 01.07.2024 under the PMLA is governed by Section 223 of the BNSS, because the post-commencement complaint procedure applies through the relevant statutory linkages. The proviso to Section 223 bars cognizance unless the accused is first given an opportunity of being heard. As the cognizance order had been passed without observing that safeguard, it could not be sustained and was set aside. Case-Laws Money Laundering Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465391