2018 (7) TMI 446

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....tice does not disclose any basis on which, the authorities are seeking to proceed against the petitioners. He submits that, the earlier show cause notice dated July 6, 2015 has not been decided upon by the authorities concerned despite two orders of the High Court. He refers to the first order in this regard dated August 20, 2015 and submits that, the petitioners were afforded an opportunity of submitting a reply and the authorities were directed to decide upon such reply. The petitioners did submit a reply to the show cause notice. It appears that by a writing dated September 24, 2015, the authorities purported to dispose of such show cause notice. Such writing was challenged in the second writ petition where such decision of the authoriti....

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....nts submits that, the impugned show cause notice was issued on November 1, 2017 and that, the petitioners had submitted a reply thereto. Consequently, the writ Court should not interfere at the show cause stage. The petitioners should be asked to contest the proceedings before the adjudicating authority, in accordance with law, if the petitioners so choses. The adjudicating authority need not be interdicted by the writ Court from proceeding with the adjudication proceedings. Moreover, the show cause notice dated July 6, 2015 stood disposed of by the order dated December 18, 2015. As noted above, a show cause notice dated November 1, 2017 issued by the Enforcement Directorate is under challenge. The impugned show cause notice quotes various....

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....tember 24, 2015 was set aside by the order dated December 1, 2015. Subsequent thereto, the authorities had issued another letter dated December 18, 2015. This the authorities contend to be a decision on the show cause notice dated July 6, 2015. The petitioner contend otherwise and refers to various correspondences exchanged between the parties in support of the contention that, the show cause notice dated July 6, 2015 remains inconclusive. At this stage, I am not called upon to decide as to whether the show cause notice dated July 6, 2015 remains inconclusive or not. It appears from the provisions of the Act of 1999 that, the authorities can invoke the provisions of Section 16 for contravention of Section 13 of the Act of 1999, independent....