TaxTMI 
TaxTMI 
2018 (10) TMI 221
X X X X Extracts X X X X
X X X X Extracts X X X X
....2.2013, lodged against the petitioner. Respondent-authorities have initiated proceedings on the basis of a complaint dated 30.12.2013 made by the 1st respondent before the 2nd respondent under Section 16(3) of Foreign Exchange Management Act, 1999 (for short `FEMA'), alleging that noticees have contravened the provisions of Section 8 of FEMA read with Regulation 3(b) of Foreign Exchange Management (Realisation, Repatriation and Surrender of Foreign Exchange) Regulations, 2000. 2nd respondent has issued a show cause notice dated 30.12.2013, Annexure-`A' to the petitioner calling upon him to show cause within 30 days as to why proceedings should not be taken against him for the alleged violation as indicated in the show cause notice. Challeng....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the petitioner is without jurisdiction, but, on the other hand, it is the specific case of the petitioner that the documents sought for, relied upon by the respondent-authorities to initiate proceedings against the petitioner, have not been furnished and thereby, it has resulted in violation of principles of natural justice, inasmuch as, petitioner is prevented from effectively defending his rights by replying to the show cause notice. As such, relying upon the judgment in the matter of Natwar Singh -vs- Director of Enforcement and another, reported in { (2010) 13 SCC 255}, the show cause notice at Annexure-`A' is called in question. 6. It is the contention of Sri Vivek Holla, learned counsel for the petitioner that though some of the do....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ner that the respondent authorities have violated the principles of natural justice in not supplying the documents is false, baseless and hereby denied. Para-6 : The respondent authorities are required to provide relied upon documents only. List annexed to the complaint provides description of relied upon documents. The respondent authorities are under obligation to provide these documents to the petitioner and the same are provided to petitioner. The petitioner is seeking certain documents which are not mentioned in the light of relied upon documents. The petitioner is seeking such documents with an intention to portray that there is violation of principles of natural justice and thereby avoid the adjudication proceedings. Therefore, th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y in M.C. Mehta Vs. Union of India (1999 (6) SCC 237: 1999 AIR SCW 2754: (AIR 1999 SC 2583), there can be certain situations in which an order passed in violation of natural justice need not be set aside under Article 226 of the Constitution of India. For example where no prejudice is caused to the person concerned, interference under Article 226 is not necessary. Similarly, if the quashing of the order which is in breach of natural justice is likely to result in revival of another order which is in itself illegal as in Gadde Venkateswara Rao vs. Government of Andhra Pradesh, [(1965) 2 SCR 172 : AIR 1966 SC 828], it is not necessary to quash the order merely because of violation of principles of natural justice. 22. Chinnappa Reddy,J. in....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... prejudice must be shown. Yet, some others have applied via-media rules. We do not think it necessary, in this case to go deeper into these issues. In the ultimate analysis, it may depend on the facts of a particular case." 10. In the teeth of aforesaid position of law, petitioner will have to establish that non-supply of such documents has prejudiced his right and this exercise can be undertaken only upon show cause notice being adjudicated and an order being passed by the statutory authorities. 11. In the light of above stated facts and also in the light of statement made by the respondent-authorities in their statement of objections that they are required to provide only relied upon documents and accepting their obligation to provi....