https://www.taxtmi.com/highlights?id=96841 Provisional attachment under the Prevention of Money Laundering Act rests on a prima facie "reasons to believe" standard, and courts must exercise judicial restraint where a complete statutory adjudicatory hierarchy exists. The High Court affirmed that petitioners should exhaust statutory remedies - provisional attachment, confirmation by the Adjudicating Authority and appeal to the tribunal - before seeking writ relief; recognized exceptions were absent. Reliance on binding precedents reinforced that interim preservation measures need only prima facie satisfaction and merit statutory determination. The impugned order dated June 28, 2022 was set aside and the parties directed to pursue appellate tribunal proceedings expeditiously. en-us Fri, 13 Feb 2026 12:20:36 +0530 Fri, 13 Feb 2026 12:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96841 Provisional attachment under the Prevention of Money Laundering Act rests on a prima facie "reasons to believe" standard, and courts must exercise judicial restraint where a complete statutory adjudicatory hierarchy exists. The High Court affirmed that petitioners should exhaust statutory remedies - provisional attachment, confirmation by the Adjudicating Authority and appeal to the tribunal - before seeking writ relief; recognized exceptions were absent. Reliance on binding precedents reinforced that interim preservation measures need only prima facie satisfaction and merit statutory determination. The impugned order dated June 28, 2022 was set aside and the parties directed to pursue appellate tribunal proceedings expeditiously. Highlights Money Laundering Fri, 13 Feb 2026 12:20:36 +0530 https://www.taxtmi.com/highlights?id=96841