Regulatory intelligence written from inside the courtroom
Original analysis of PMLA, SEBI, IBC, and NIA developments — not aggregated news. Each article reflects the procedural mastery of a firm that has argued these statutes before the bench.
Agency developments. Landmark judgments. Procedural shifts.
12 Jan 2025
28 Feb 2025
14 Mar 2025
Bail under PMLA: twin conditions after Vijay Madanlal
Insider trading: when circumstantial evidence becomes a conviction
Promoter liability in CIRP: NCLT's expanding jurisdiction
The Supreme Court's 2022 ruling reshaped bail strategy in money-laundering matters. This analysis maps the procedural arguments that have since succeeded at sessions and high-court level.
Recent NCLT benches have stretched Section 66 to reach promoter conduct well before insolvency onset. This note examines where the jurisdictional argument still holds and where it has eroded.
SEBI's SAT appellate record reveals a consistent pattern in how circumstantial chains are constructed. Knowing that pattern is the foundation of any credible defense at the adjudication stage.
02 Apr 2025
18 Apr 2025
05 May 2025
Challenging sanction for prosecution: the overlooked gateway
DRI statements under Section 108: admissibility after retraction
Search and seizure assessments: the Section 153A timeline trap
Sanction review is one of the earliest procedural checkpoints in CBI and NIA prosecutions. This piece details the grounds that have succeeded in discharge applications before the designated courts.
Limitation periods under Section 153A are frequently miscalculated by assessing officers. This note maps the correct computation and the appellate record where this argument has led to full quashing.
Retracted statements recorded by DRI officers remain contested across CESTAT benches. This analysis tracks the divergence and identifies which circuit precedents currently favor the defense.