Case Law Analysis
|Calcutta High Court
Rule 13(2) PMLA Regulations | Relied Upon Documents Must Be Served as Bound Paper Book, Not Just PDFs : Calcutta HC
The Calcutta High Court has ruled that the Enforcement Directorate must serve Relied Upon Documents in physical, bound paper form under Rule 13(2) of PMLA Regulations - electronic PDFs alone violate procedural fairness. This sets a critical precedent for ensuring meaningful opportunity to respond in money laundering adjudications, affecting all respondents facing show cause notices under the PMLA.