https://www.taxtmi.com/caselaws?id=792034 The first proviso to Section 223(1) of the Bharatiya Nagarik Suraksha Sanhita, 2023 is treated as requiring a pre-cognizance opportunity of hearing where a complaint is filed under the Prevention of Money Laundering Act, 2002, because the protection is substantive and tied to fair-trial safeguards. Mere receipt, numbering, or listing of a complaint is only an administrative step and does not amount to an inquiry. Section 531(2)(a) applies only where a proceeding was already pending before the new code commenced; on the stated facts, cognizance was taken after commencement, so the saving clause did not preserve the earlier procedure at that stage. en-us Tue, 19 May 2026 00:00:00 +0530 Fri, 12 Jun 2026 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792034 The first proviso to Section 223(1) of the Bharatiya Nagarik Suraksha Sanhita, 2023 is treated as requiring a pre-cognizance opportunity of hearing where a complaint is filed under the Prevention of Money Laundering Act, 2002, because the protection is substantive and tied to fair-trial safeguards. Mere receipt, numbering, or listing of a complaint is only an administrative step and does not amount to an inquiry. Section 531(2)(a) applies only where a proceeding was already pending before the new code commenced; on the stated facts, cognizance was taken after commencement, so the saving clause did not preserve the earlier procedure at that stage. Case-Laws Money Laundering Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792034