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    <title>2026 (7) TMI 99 - GUJARAT HIGH COURT</title>
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    <description>In a PMLA bail context, the Gujarat HC view is that proceedings can continue even if the predicate offence remains pending, provided the scheduled offence is registered and the allegations show a nexus with proceeds of crime. Money laundering is treated as an independent offence, Section 19 arrest is an investigative power based on reason to believe, and Section 50 statements may be considered at the bail stage. Bail under Section 45 remains subject to the twin conditions of reasonable grounds to believe the accused is not guilty and will not reoffend; on the material noted, including statements, digital evidence and hisaab sheets, the applicant was held not entitled to release. Parity, delay and medical grounds were found insufficient to override the statutory rigour.</description>
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    <pubDate>Mon, 29 Jun 2026 00:00:00 +0530</pubDate>
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      <title>2026 (7) TMI 99 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=794213</link>
      <description>In a PMLA bail context, the Gujarat HC view is that proceedings can continue even if the predicate offence remains pending, provided the scheduled offence is registered and the allegations show a nexus with proceeds of crime. Money laundering is treated as an independent offence, Section 19 arrest is an investigative power based on reason to believe, and Section 50 statements may be considered at the bail stage. Bail under Section 45 remains subject to the twin conditions of reasonable grounds to believe the accused is not guilty and will not reoffend; on the material noted, including statements, digital evidence and hisaab sheets, the applicant was held not entitled to release. Parity, delay and medical grounds were found insufficient to override the statutory rigour.</description>
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      <law>Money Laundering</law>
      <pubDate>Mon, 29 Jun 2026 00:00:00 +0530</pubDate>
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