https://www.taxtmi.com/caselaws?id=800307 Provisional attachment, seizure, retention and freezing measures must rest on the material, reasons to believe, complaint and application that originally grounded them. Later FIRs, an ECIR addendum or a subsequent prosecution complaint cannot retrospectively validate measures founded solely on an original FIR; they require an independent statutory basis. Quashing the original FIR does not itself eliminate every predicate offence where subsequent FIRs disclose such offences. Yet those FIRs cannot support confirmation of challenged measures unless they formed part of the original statutory foundation. en-us Mon, 31 Aug 2026 00:00:00 +0530 Mon, 05 Oct 2026 08:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800307 Provisional attachment, seizure, retention and freezing measures must rest on the material, reasons to believe, complaint and application that originally grounded them. Later FIRs, an ECIR addendum or a subsequent prosecution complaint cannot retrospectively validate measures founded solely on an original FIR; they require an independent statutory basis. Quashing the original FIR does not itself eliminate every predicate offence where subsequent FIRs disclose such offences. Yet those FIRs cannot support confirmation of challenged measures unless they formed part of the original statutory foundation. Case-Laws Money Laundering Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800307