https://www.taxtmi.com/caselaws?id=793633 In PMLA complaint proceedings, the first proviso to Section 223(1) of the BNSS requires a pre-cognizance opportunity of hearing, and the safeguard extends to corporate accused as well as natural persons. The court treated this notice requirement, together with supply of the complaint under Section 227(3), as mandatory before cognizance and issuance of process. Because those procedural protections were not complied with, the summons were unsustainable and were quashed, leaving the matter open for reconsideration after hearing the petitioners in accordance with law. en-us Mon, 25 May 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793633 In PMLA complaint proceedings, the first proviso to Section 223(1) of the BNSS requires a pre-cognizance opportunity of hearing, and the safeguard extends to corporate accused as well as natural persons. The court treated this notice requirement, together with supply of the complaint under Section 227(3), as mandatory before cognizance and issuance of process. Because those procedural protections were not complied with, the summons were unsustainable and were quashed, leaving the matter open for reconsideration after hearing the petitioners in accordance with law. Case-Laws Money Laundering Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793633