https://www.taxtmi.com/highlights?id=102451 Constitutional judicial review under Article 226 may extend to an Enforcement Case Information Report (ECIR) and consequential proceedings under the PMLA where they underpin coercive action affecting liberty, property or reputation. Although an ECIR is characterised as an internal administrative document rather than an FIR, that characterisation does not bar constitutional scrutiny. Decisions declining to quash an ECIR under the inherent jurisdiction in Section 482 CrPC do not limit the broader scope of Article 226 review. The High Court may examine the ECIR's legality together with the connected proceedings, avoiding fragmentation of a single cause of action. The preliminary objection was rejected and the writ petition was held maintainable for consideration on merits. en-us Fri, 07 Aug 2026 09:07:29 +0530 Fri, 07 Aug 2026 09:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102451 Constitutional judicial review under Article 226 may extend to an Enforcement Case Information Report (ECIR) and consequential proceedings under the PMLA where they underpin coercive action affecting liberty, property or reputation. Although an ECIR is characterised as an internal administrative document rather than an FIR, that characterisation does not bar constitutional scrutiny. Decisions declining to quash an ECIR under the inherent jurisdiction in Section 482 CrPC do not limit the broader scope of Article 226 review. The High Court may examine the ECIR's legality together with the connected proceedings, avoiding fragmentation of a single cause of action. The preliminary objection was rejected and the writ petition was held maintainable for consideration on merits. Highlights Money Laundering Fri, 07 Aug 2026 09:07:29 +0530 https://www.taxtmi.com/highlights?id=102451