https://www.taxtmi.com/caselaws?id=801232 Complaints under the Prevention of Money Laundering Act filed after 1 July 2024 are governed by the complaint procedure under the Bharatiya Nagarik Suraksha Sanhita, 2023. The proviso to section 223(1) requires that an accused receive an opportunity of hearing before cognizance is taken, giving effect to audi alteram partem. Earlier ECIR registration does not displace this requirement where the complaint was filed after commencement of the new procedure. Cognizance taken without the pre-cognizance hearing is illegal and impermissible. en-us Tue, 29 Sep 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801232 Complaints under the Prevention of Money Laundering Act filed after 1 July 2024 are governed by the complaint procedure under the Bharatiya Nagarik Suraksha Sanhita, 2023. The proviso to section 223(1) requires that an accused receive an opportunity of hearing before cognizance is taken, giving effect to audi alteram partem. Earlier ECIR registration does not displace this requirement where the complaint was filed after commencement of the new procedure. Cognizance taken without the pre-cognizance hearing is illegal and impermissible. Case-Laws Money Laundering Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801232