https://www.taxtmi.com/caselaws?id=472288 Provisional attachment under the Prevention of Money Laundering Act, 2002, founded on relevant material and followed by the statutory adjudication process, is not ordinarily amenable to writ review of disputed evidence. Judicial review may examine the existence of material and legality of the decision-making process, but does not determine the truth or probative value of competing evidence on property provenance or its nexus with proceeds of crime. Acceptance of a cash explanation in income-tax proceedings does not establish lawful criminal provenance or bar a money-laundering inquiry. An alleged defect in the subsequent Adjudicating Authority's composition is severable and does not retrospectively invalidate an independent provisional attachment. en-us Tue, 25 Aug 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472288 Provisional attachment under the Prevention of Money Laundering Act, 2002, founded on relevant material and followed by the statutory adjudication process, is not ordinarily amenable to writ review of disputed evidence. Judicial review may examine the existence of material and legality of the decision-making process, but does not determine the truth or probative value of competing evidence on property provenance or its nexus with proceeds of crime. Acceptance of a cash explanation in income-tax proceedings does not establish lawful criminal provenance or bar a money-laundering inquiry. An alleged defect in the subsequent Adjudicating Authority's composition is severable and does not retrospectively invalidate an independent provisional attachment. Case-Laws Money Laundering Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472288