https://www.taxtmi.com/highlights?id=105526 Section 19 of the Prevention of Money-Laundering Act permits arrest only where the authorised officer records reasons to believe, based on material, that the person is guilty, and compliance is subject to judicial review. After the enforcement authority used section 50 summons powers to examine a cooperating person on existing material and obtained no fresh incriminating material, it could not resort to arrest on that same material without a supervening circumstance making arrest imperative. The High Court treated such recourse as a colourable exercise of power, held the arrest non-compliant with section 19, quashed the remand orders, and directed immediate release. en-us Thu, 29 Oct 2026 06:33:44 +0530 Thu, 29 Oct 2026 06:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105526 Section 19 of the Prevention of Money-Laundering Act permits arrest only where the authorised officer records reasons to believe, based on material, that the person is guilty, and compliance is subject to judicial review. After the enforcement authority used section 50 summons powers to examine a cooperating person on existing material and obtained no fresh incriminating material, it could not resort to arrest on that same material without a supervening circumstance making arrest imperative. The High Court treated such recourse as a colourable exercise of power, held the arrest non-compliant with section 19, quashed the remand orders, and directed immediate release. Highlights Money Laundering Thu, 29 Oct 2026 06:33:44 +0530 https://www.taxtmi.com/highlights?id=105526