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Can ED Combine Multiple Predicate FIRs Through ECIR Addenda? The Unresolved PMLA Questions Before the Karnataka High Court The dispute before the Karnataka High Court in Puppys Tours and Travels LLP v Union of India raises a foundational question about money-l…
When Quashing a Second FIR Does Not End PMLA Proceedings: Madhya Pradesh High Court Explains the Surviving Predicate-Offence Test A quashed FIR does n…
Mortgaged Properties and PMLA Attachment: Karnataka High Court Protects a Victim Bank’s Security The Karnataka High Court’s decision in Deputy Directo…
Fake GST Invoices, Section 19 Arrest and the Section 45 Bail Barrier: The Jharkhand High Court’s Mohit Deora Ruling The Jharkhand High Court’s decisio…
The High Court of Jammu & Kashmir and Ladakh has resolved an important procedural question under the Prevention of Money-Laundering Act, 2002: when th…
The Telangana High Court’s common order in Om Prakash Sharma v. Directorate of Enforcement and Manoj Baser v. Directorate of Enforcement examines an i…
An internal anti-money-laundering investigation is neither a criminal trial nor a routine compliance formality. For a reporting entity under the Preve…
Real estate can move and preserve large amounts of value through a single transaction. Cash components, nominee ownership, artificial consideration, t…
The Prevention of Money-Laundering Act, 2002 does not make every chartered accountant, company secretary or cost accountant a reporting entity for eve…
India does not regulate anti-money-laundering risk in virtual digital assets merely by warning users about cryptocurrency. Since 7 March 2023, a busin…
When a company facing allegations of money laundering enters the corporate insolvency resolution process, two public-law objectives meet. The Preventi…
The Prevention of Money-Laundering Act, 2002 is designed to remove criminal property from those who launder it, but confiscation is not necessarily th…
An Indian money-laundering case does not stop at the territorial border merely because an account, company, trust, digital wallet, witness or asset is…
Money-laundering investigations frequently begin after the alleged criminal gain has been spent, layered, transferred, converted or moved beyond India…
An unexplained bank balance, cash deposit or asset disproportionate to declared income may justify inquiry under tax, company, foreign-exchange, corru…
Property proceedings under the Prevention of Money-Laundering Act, 2002 frequently affect a person who is neither accused of the scheduled offence nor…
Section 70 of the Prevention of Money-Laundering Act, 2002 prevents a business organisation from becoming a shield for contraventions committed throug…
Section 23 of the Prevention of Money-Laundering Act, 2002 addresses a recurring evidentiary problem: laundering may be implemented through a sequence…