This document contains the full judgment from the Delhi High Court in the case of Emta Coal Limited & Ors. versus The Deputy Director of Enforcement. The judgment, dated 10th January 2023, addresses multiple writ petitions challenging provisional attachment orders issued under the Prevention of Money Laundering Act, 2002. It discusses the necessity of a predicate offence for money laundering charges and the impact of closure reports or acquittals in such cases. This is essential reading for legal professionals involved in PMLA cases.