PMLA attachment requires surviving scheduled offences and cannot be confirmed through a later, unrecorded FIR

PMLA attachment requires surviving scheduled offences and cannot be confirmed through a later, unrecorded FIR https://www.taxtmi.com/highlights?id=103160 Under the PMLA, a provisional attachment cannot be confirmed by relying on a subsequent FIR absent from the recorded reasons to believe, attachment order, and original complaint. Such an FIR may create a separate basis for fresh attachment but cannot retrospectively validate an earlier attachment. Attachment of alleged proceeds of crime also cannot continue once the underlying scheduled offences are not established or no longer survive. Quashing of the foundational FIRs or filing of closure reports extinguishes the basis for PMLA proceedings and consequential attachment. On these grounds, the provisional attachment and its confirmation were set aside. en-us Fri, 28 Aug 2026 20:46:00 +0530 Fri, 28 Aug 2026 20:46:00 +0530 TaxTMI RSS Generator PMLA attachment requires surviving scheduled offences and cannot be confirmed through a later, unrecorded FIR https://www.taxtmi.com/highlights?id=103160 Under the PMLA, a provisional attachment cannot be confirmed by relying on a subsequent FIR absent from the recorded reasons to believe, attachment order, and original complaint. Such an FIR may create a separate basis for fresh attachment but cannot retrospectively validate an earlier attachment. Attachment of alleged proceeds of crime also cannot continue once the underlying scheduled offences are not established or no longer survive. Quashing of the foundational FIRs or filing of closure reports extinguishes the basis for PMLA proceedings and consequential attachment. On these grounds, the provisional attachment and its confirmation were set aside. Highlights Money Laundering Fri, 28 Aug 2026 20:46:00 +0530 https://www.taxtmi.com/highlights?id=103160