https://www.taxtmi.com/caselaws?id=787351 The article addresses whether Section 8(1) PMLA requires the Adjudicating Authority to record and serve its "reason to believe" when issuing a show-cause notice after provisional attachment. It explains the Tribunal's conclusion that the Adjudicating Authority must form its own reason to believe (a two-tier satisfaction distinct from the attaching authority) but that the statute does not mandate recording those reasons in writing or serving them with the notice; providing access to the recorded reasons via the registry satisfied the statutory requirement. The piece emphasises that courts must not impose procedural requirements absent in the statute and treats non-recording at the provisional stage as a curable infraction adjudicable 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 The article addresses whether Section 8(1) PMLA requires the Adjudicating Authority to record and serve its "reason to believe" when issuing a show-cause notice after provisional attachment. It explains the Tribunal's conclusion that the Adjudicating Authority must form its own reason to believe (a two-tier satisfaction distinct from the attaching authority) but that the statute does not mandate recording those reasons in writing or serving them with the notice; providing access to the recorded reasons via the registry satisfied the statutory requirement. The piece emphasises that courts must not impose procedural requirements absent in the statute and treats non-recording at the provisional stage as a curable infraction adjudicable under Section 8. Case-Laws Money Laundering Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787351