https://www.taxtmi.com/caselaws?id=798531 Money-laundering proceedings require alleged proceeds of crime to be linked to criminal activity relating to a scheduled offence attributable to the person concerned. Where predicate proceedings against that person are quashed entirely because the investigating agency lacked jurisdiction, and the quashing remains operative, there is no subsisting predicate offence or corresponding proceeds-of-crime nexus. The Enforcement Directorate cannot independently preserve the predicate prosecution or rely on proceedings against other accused to establish the missing individual nexus. Proceedings under the Prevention of Money-Laundering Act therefore cannot continue against that person. en-us Fri, 14 Aug 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798531 Money-laundering proceedings require alleged proceeds of crime to be linked to criminal activity relating to a scheduled offence attributable to the person concerned. Where predicate proceedings against that person are quashed entirely because the investigating agency lacked jurisdiction, and the quashing remains operative, there is no subsisting predicate offence or corresponding proceeds-of-crime nexus. The Enforcement Directorate cannot independently preserve the predicate prosecution or rely on proceedings against other accused to establish the missing individual nexus. Proceedings under the Prevention of Money-Laundering Act therefore cannot continue against that person. Case-Laws Money Laundering Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798531