Legal Analysis: Parvinder Singh v. Directorate of Enforcement

Citation: 2026 INSC 519

Court: Supreme Court of India

Bench: A Division Bench comprising Justice M.M. Sundresh & Justice Nongmeikapam Kotiswar Singh

Date of Decision: May 19, 2026

Nature of Judgment: Criminal Appeal arising out of SLP (Crl.) No. 12055 of 2025 against the judgment of the High Court of Uttarakhand dated 19.05.2025.

Synopsis of the Judgment

The appellant was arrested by the Enforcement Directorate (ED) on 27.04.2024. A prosecution complaint under the PMLA was filed before the Special Court on 24.06.2024. The Special Court directed the complaint to be numbered and fixed it for hearing on cognizance on 28.06.2024, which was adjourned to 02.07.2024. The BNSS came into force on 01.07.2024. On 02.07.2024, the Special Court took cognizance of the offence without giving any opportunity of hearing to the appellant. The appellant filed an application for recall, which was dismissed. The High Court dismissed his revision petitions, holding that Section 531(2)(a) BNSS saved the proceedings under the CrPC since the complaint was filed before 01.07.2024. The Supreme Court allowed the appeal, holding that: (i) the first proviso to Section 223(1) BNSS, which mandates giving the accused an opportunity of hearing before taking cognizance, is a substantive right flowing from Article 21; (ii) the mere filing of the complaint and numbering of the case does not constitute an “inquiry” under Section 2(1)(k) BNSS; (iii) the cognizance was taken after BNSS came into force, and therefore the BNSS applies; (iv) the decisions in Tarsem Lal, Yash Tuteja and Kushal Kumar Agarwal holding that Sections 200-205 CrPC (now Sections 223-228 BNSS) apply to PMLA complaints were reaffirmed; (v) the violation of the proviso vitiates the cognizance order, and no prejudice need be shown. The matter was remanded to the Special Court to afford an opportunity of hearing to the appellant before taking cognizance.

1. Basic Information of the Judgment

Case Title: Parvinder Singh v. Directorate of Enforcement

Citation: 2026 INSC 519

Criminal Appeal No.: Arising out of SLP (Crl.) No. 12055 of 2025

Bench: Justice M.M. Sundresh & Justice Nongmeikapam Kotiswar Singh

Date of Decision: May 19, 2026

Court: Supreme Court of India (Criminal Appellate Jurisdiction)

Impugned Order: Judgment dated 19.05.2025 of the High Court of Uttarakhand in CRLR No. 218/2025 and CRLR No. 183/2025.

2. Legal Framework

Major Laws and Provisions Involved

• Prevention of Money Laundering Act, 2002 (PMLA) – Section 43 (designation of Special Courts), Section 44 (offences triable by Special Courts – complaint can be filed without committal), Section 46 (application of CrPC/BNSS to proceedings before Special Court), Section 65 (CrPC/BNSS to apply insofar as not inconsistent), Section 71 (overriding effect of PMLA).

• Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) – Section 2(1)(k) (definition of “inquiry”), Section 4 (trial of offences under other laws), Section 5 (saving of special laws), Section 210 (cognizance by Magistrate), Section 213 (cognizance by Court of Session – committal required unless otherwise provided), Section 223 (examination of complainant – first proviso requires opportunity of hearing to accused before taking cognizance), Section 531 (repeal and savings – pending proceedings under CrPC to continue).

• Code of Criminal Procedure, 1973 (CrPC) – Sections 200-205 (complaint procedure), Se

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