https://www.taxtmi.com/caselaws?id=784900 At the discharge and charge-framing stage under the Prevention of Money Laundering Act, the court accepts the prosecution material at face value and only asks whether a prima facie case or grave suspicion exists; it does not conduct a mini trial or weigh defence material. Applying that standard, the HC found no legal error in the orders rejecting discharge and framing charge, because the investigation record showed a scheduled offence, fake invoices, receipt of disputed funds, and transfer of those funds into related entities controlled by the petitioner. The petitioner's role as director and controlling person was sufficiently indicated, so a prima facie case for trial was made out. en-us Wed, 07 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 08:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784900 At the discharge and charge-framing stage under the Prevention of Money Laundering Act, the court accepts the prosecution material at face value and only asks whether a prima facie case or grave suspicion exists; it does not conduct a mini trial or weigh defence material. Applying that standard, the HC found no legal error in the orders rejecting discharge and framing charge, because the investigation record showed a scheduled offence, fake invoices, receipt of disputed funds, and transfer of those funds into related entities controlled by the petitioner. The petitioner's role as director and controlling person was sufficiently indicated, so a prima facie case for trial was made out. Case-Laws Money Laundering Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784900