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    <title>2025 (2) TMI 17 - MADRAS HIGH COURT</title>
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    <description>A writ challenge to FEMA show cause proceedings was held generally inappropriate where the statute provides adjudication before the authority, an appeal to the Appellate Tribunal, and a further appeal to the High Court; alleged bias and natural justice concerns were not established. Omission of Section 6(3) of FEMA by the Finance Act, 2015 did not invalidate notices for alleged past transactions, because omission was treated as not extinguishing liability for conduct when the provision was in force. The complaint and notice were also not quashed on delay, as the issue was fact-specific and should ordinarily be raised before the adjudicating authority first.</description>
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