https://www.taxtmi.com/highlights?id=96171 Whether Article 20(2) bars prosecution: Article 20(2) protects against double jeopardy only after prior trial has concluded in conviction or acquittal; where the earlier ECIR's trial is pending and alleged offences are continuing, the constitutional bar is not attracted - prosecution may proceed. Applicability of s.45 PMLA "twin conditions": statutory requirement to record satisfaction on reasonable grounds overrides Cr.P.C.; given substantial unaccounted deficit and evidence of post-2017 layering, the court could not be satisfied the accused were not guilty, precluding grant of regular bail - bail refused. - HC en-us Tue, 20 Jan 2026 06:31:17 +0530 Tue, 20 Jan 2026 06:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96171 Whether Article 20(2) bars prosecution: Article 20(2) protects against double jeopardy only after prior trial has concluded in conviction or acquittal; where the earlier ECIR's trial is pending and alleged offences are continuing, the constitutional bar is not attracted - prosecution may proceed. Applicability of s.45 PMLA "twin conditions": statutory requirement to record satisfaction on reasonable grounds overrides Cr.P.C.; given substantial unaccounted deficit and evidence of post-2017 layering, the court could not be satisfied the accused were not guilty, precluding grant of regular bail - bail refused. - HC Highlights Money Laundering Tue, 20 Jan 2026 06:31:17 +0530 https://www.taxtmi.com/highlights?id=96171