Supreme Court of India Criminal Appeal arising out of SLP (Crl.) No. 9216 of 2023 Judgment dated 06 February 2026 Statutory Framework Involve Prevention of Money Laundering Act (PMLA)2002 Sections 26 , 2(1)(u) , 5, 8(3) , 8(7) , 8(8) , 9 , Prevention of Money-laundering (Restoration of Confiscated Property) Rules, 2016 Brief Fact The appellant company originated from a partnership firm that executed a government road construction contract in Jharkhand. Allegations arose that forged invoices were used to fraudulently obtain payments, forming the basis of predicate offences under IPC and the Prevention of Corruption Act. Subsequently, proceedings under PMLA were initiated. Although the appellant company was not originally an accused, properties purchased in its name were provisionally attached in 2017 as “value equivalent” to alleged proceeds of crime. The Adjudicating Authority confirmed the attachment under Section 8(3) PMLA. The appellant challenged this c...