https://www.taxtmi.com/caselaws?id=797351 PMLA action requires a subsisting scheduled offence and identifiable proceeds of crime. An ECIR is an internal administrative record rather than an FIR or criminal prosecution, while search, seizure, freezing and preservation measures remain administrative until a prosecution complaint reaches the Special Court. Article 226 review may extend to the jurisdictional basis of those measures where the challenge concerns foundational legality, not merely property-related action within the Adjudicating Authority's remit. Closure of the predicate FIR through acceptance of a cancellation report and dismissal of a protest petition removes the basis for continuing PMLA action unless the predicate investigation is lawfully revived. An ECIR addendum may include another FIR, but must satisfy legality, procedural fairness and a sufficient same-transaction nexus; it cannot arbitrarily substitute an unrelated predicate offence. en-us Wed, 19 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797351 PMLA action requires a subsisting scheduled offence and identifiable proceeds of crime. An ECIR is an internal administrative record rather than an FIR or criminal prosecution, while search, seizure, freezing and preservation measures remain administrative until a prosecution complaint reaches the Special Court. Article 226 review may extend to the jurisdictional basis of those measures where the challenge concerns foundational legality, not merely property-related action within the Adjudicating Authority's remit. Closure of the predicate FIR through acceptance of a cancellation report and dismissal of a protest petition removes the basis for continuing PMLA action unless the predicate investigation is lawfully revived. An ECIR addendum may include another FIR, but must satisfy legality, procedural fairness and a sufficient same-transaction nexus; it cannot arbitrarily substitute an unrelated predicate offence. Case-Laws Money Laundering Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797351