https://www.taxtmi.com/caselaws?id=796550 Article 226 judicial review, read with Section 482 CrPC, may be invoked to examine the legality of an Enforcement Case Information Report (ECIR) and consequential proceedings under the Prevention of Money Laundering Act. An ECIR's character as an internal administrative record does not restrict constitutional review where it triggers coercive measures such as search, seizure, attachment, arrest or prosecution. The ECIR and resulting action form a single cause of action. Where the predicate offence has ceased following acceptance of a closure report, the continued legality of money-laundering action founded on that offence is open to judicial scrutiny. The preliminary objection to writ maintainability is rejected. en-us Wed, 05 Aug 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796550 Article 226 judicial review, read with Section 482 CrPC, may be invoked to examine the legality of an Enforcement Case Information Report (ECIR) and consequential proceedings under the Prevention of Money Laundering Act. An ECIR's character as an internal administrative record does not restrict constitutional review where it triggers coercive measures such as search, seizure, attachment, arrest or prosecution. The ECIR and resulting action form a single cause of action. Where the predicate offence has ceased following acceptance of a closure report, the continued legality of money-laundering action founded on that offence is open to judicial scrutiny. The preliminary objection to writ maintainability is rejected. Case-Laws Money Laundering Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796550