Supreme Court of India

PARVINDER SINGH versus DIRECTORATE OF ENFORCEMENT

2026 INSC 519

Issue for consideration

The present appeal has been preferred against the judgment dated 19.05.2025 passed by the High Court wherein, an issue with respect to the scope and applicability of the first proviso to s.223(1) of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) had arisen, while where the prosecution complaint under the Prevention of Money Laundering Act, 2002 (PMLA) had been filed prior to the date of commencement of the BNSS.

Headnote excerpt

Bharatiya Nagarik Suraksha Sanhita, 2023 – ss.2(1)(k), 4, 5, 210, First proviso to s.223(1), 531 – Prevention of

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