https://www.taxtmi.com/caselaws?id=787351 Section 8(1) of the Prevention of Money Laundering Act requires the Adjudicating Authority to form an independent "reason to believe" before issuing a show-cause notice, distinct from the attaching authority's satisfaction at the provisional attachment stage. The provision does not expressly require those reasons to be recorded in writing or served with the notice, and courts cannot add procedural requirements absent from the statute. Where the notice confirms that reasons were recorded and permits the noticee to obtain a certified copy from the registry, the statutory requirement is satisfied. Non-recording at the provisional attachment stage may be curable through full adjudication under Section 8. en-us Wed, 24 Sep 2025 00:00:00 +0530 Tue, 03 Mar 2026 08:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787351 Section 8(1) of the Prevention of Money Laundering Act requires the Adjudicating Authority to form an independent "reason to believe" before issuing a show-cause notice, distinct from the attaching authority's satisfaction at the provisional attachment stage. The provision does not expressly require those reasons to be recorded in writing or served with the notice, and courts cannot add procedural requirements absent from the statute. Where the notice confirms that reasons were recorded and permits the noticee to obtain a certified copy from the registry, the statutory requirement is satisfied. Non-recording at the provisional attachment stage may be curable through full adjudication under Section 8. Case-Laws Money Laundering Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787351