Signal Desk · Taxation

Delhi HC says PMLA attachment survives if another FIR remains

2026-11-13 · 1 source · Taxscan

In short

The Delhi High Court said a PMLA attachment cannot be cancelled just because one predicate FIR is quashed. The order said another FIR that supports the attachment still has to be considered.

This matters for cases under the PMLA because attached assets may stay frozen if at least one underlying criminal case is still alive.

What the reporting says

The Delhi High Court held that a PMLA attachment cannot be set aside solely because one predicate-offence FIR is quashed, according to a Taxscan summary. The order said the attachment must still be examined if another FIR forming its basis remains in place. The reported ruling concerns the treatment of attached assets under the PMLA framework and the effect of multiple predicate cases.

Why it matters

The Delhi High Court ruled, according to the Taxscan summary, that a PMLA attachment cannot be set aside solely because one predicate-offence FIR is quashed when another predicate case remains relevant. The order affects how attached assets are reviewed under the PMLA and how multiple FIRs are weighed in attachment proceedings. The summary frames the issue as a legal test for continuing attachment, not as a broader policy change.

Touches: Taxation, Government

Sources