https://www.taxtmi.com/caselaws?id=787009 Whether an appeal under Section 42 PMLA is maintainable turns on territorial jurisdiction determined by where the aggrieved person 'ordinarily resides or carries on business or personally works for gain.' The court held the appellant's declared Kolkata address, seizure locus, and partnership deed locating the principal place of business in Kolkata establish ordinary residence and business there; mere GST registration or sporadic appearances within this Court's territory do not suffice to show ordinary carrying on of business or personal work for gain in this jurisdiction. Outcome: appeal not maintainable for want of territorial jurisdiction and dismissed. en-us Thu, 19 Feb 2026 00:00:00 +0530 Wed, 25 Feb 2026 07:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787009 Whether an appeal under Section 42 PMLA is maintainable turns on territorial jurisdiction determined by where the aggrieved person 'ordinarily resides or carries on business or personally works for gain.' The court held the appellant's declared Kolkata address, seizure locus, and partnership deed locating the principal place of business in Kolkata establish ordinary residence and business there; mere GST registration or sporadic appearances within this Court's territory do not suffice to show ordinary carrying on of business or personal work for gain in this jurisdiction. Outcome: appeal not maintainable for want of territorial jurisdiction and dismissed. Case-Laws Money Laundering Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787009