Supreme Court Explains BNSS Section 223: Accused Must Be Heard Before Cognizance in PMLA Complaints Taken After BNSS

Case Name: Parvinder Singh v. Directorate of Enforcement

Citation: 2026 INSC 519

Date of Judgment/Order: 19 May 2026

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

Held: The Supreme Court held that Sections 223 to 228 of the Bharatiya Nagarik Suraksha Sanhita, 2023, corresponding to Sections 200 to 205 of the CrPC, apply to complaints filed under Section 44 of the Prevention of Money Laundering Act, 2002, unless inconsistent with the PMLA. The Court specifically held that the first proviso to Section 223(1) BNSS, which mandates that no cognizance shall be taken without giving the accused an opportunity of hearing, is substantive, mandatory, and part of the accused’s fair trial rights under Article 21. Therefore, where cognizance in a PMLA complaint is taken after commencement of the BNSS, non-compliance with the hearing requirement vitiates the cognizance order and renders it void ab initio.

Summary: The Enforcement Directorate registered an ECIR against the appellant and filed a prosecution complaint under Sections 44 and 45 of the PMLA on 24.06.2024, before the BNSS came into force on 01.07.2024. The Special Court initially directed registration of the complaint as a miscellaneous case and posted it for cognizance, but actually took cognizance on 02.07.2024, after the BNSS had commenced. The appellant later sought recall of the cognizance order on the ground that he had not been heard as required by the first proviso to Section 223(1) BNSS. The Special Court rejected the application, and the High Court held that the BNSS did not apply because the PMLA complaint had been filed before commencement of the BNSS and proceedings were saved under Section 531(2)(a). The Supreme Court disagreed, holding that a mere ministerial act of numbering or registering a complaint is not an “inquiry”; an inquiry begins only when judicial mind is applied. Since cognizance was taken only on 02.07.2024, the BNSS applied, and the Special Court was bound to hear the appellant before taking cognizance.

Decision: The Supreme Court allowed the appeal, set aside the judgment dated 19.05.2025 passed by the Uttarakhand High Court and also set aside the Special Court’s cognizance order dated 02.07.2024. The Court directed the Special Court to afford an opportunity of hearing to the appellant and proceed afresh from the stage of taking cognizance, with the exercise to be completed within eight weeks from receipt of the Supreme Court’s judgment. Pending applications were disposed of