Forwarding of documents immediately by ED to AA after order of freezing passed under PML Rules

J K Tyre And Industries Ltd Vs Directorate of Enforcement (Delhi High Court)

Conclusion: Since none of the other relevant material, which was the basis of the seizure under Section 17(1A) and the complaint under Section 17(4) of the PMLA were supplied to assessee, as the same were not even supplied by the ED to the AA. Thus, ED should forward a copy of the documents to the Adjudicating Authority immediately after a freezing order under PML Rule.

Held: Asse

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