https://www.taxtmi.com/highlights?id=101121 Under the PMLA, initiation of proceedings depends on the Authorized Officer's written reasons to believe, formed on material in possession, and a predicate offence alone does not compel ECIR registration or enforcement action. Internal departmental circulars cannot override or add to the statutory conditions, and mandamus will not lie to direct a discretionary, quasi-judicial decision reserved to the Enforcement Directorate. The court also declined to issue adverse directions where persons alleged to be involved in the fraud were not impleaded. The writ petition was dismissed, leaving the Directorate to decide independently on the available material. en-us Fri, 26 Jun 2026 07:07:29 +0530 Fri, 26 Jun 2026 07:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101121 Under the PMLA, initiation of proceedings depends on the Authorized Officer's written reasons to believe, formed on material in possession, and a predicate offence alone does not compel ECIR registration or enforcement action. Internal departmental circulars cannot override or add to the statutory conditions, and mandamus will not lie to direct a discretionary, quasi-judicial decision reserved to the Enforcement Directorate. The court also declined to issue adverse directions where persons alleged to be involved in the fraud were not impleaded. The writ petition was dismissed, leaving the Directorate to decide independently on the available material. Highlights Money Laundering Fri, 26 Jun 2026 07:07:29 +0530 https://www.taxtmi.com/highlights?id=101121