TaxTMI 
TaxTMI 
2022 (4) TMI 937
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....ssed by the Additional Director of Enforcement (Western Region), Government of India, Ministry of Finance, Department of Revenue, Mumbai. The petitioners also feel aggrieved against the proceedings initiated by show cause notice dated 15.06.2018 and complaint dated 13.06.2018. Learned counsel for the respondents has filed reply to the writ petition. Learned counsel for the respondents has raised preliminary objections about maintainability of the writ petition on two counts i.e. (i) territorial jurisdiction of this Court to entertain the writ petition and (ii) statutory alternative remedy available to the petitioner under Section 19 of the Foreign Exchange Management Act, 1999 (in short 'FEMA', 1999). Learned counsel for the respondents....
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...., Ministry of Finance Department, New Delhi, after depositing the amount of penalty within a period of 45 days from the date of service of the order. Learned counsel submitted that the petitioners if at all had any grievance, the statutory remedy of filing appeal under Section 19 of the FEMA, 1999, could have been availed by him. Learned counsel for the petitioners submitted that objection raised by the respondents is liable to be rejected by this Court. Learned counsel submitted that part of cause of action has arisen to the petitioners in the State of Rajasthan and as per Article 226(2) of the Constitution of India if part of cause of action arises in the territory of Rajasthan, the writ petition has to be entertained by the Rajasthan ....
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....tutory Rules and as such, if this Court finds that principles of natural justice is violated, then the present writ petition is maintainable. Learned counsel submitted that the Apex Court in the case of Kanwar Natwar Singh Vs. Director of Enforcement and Ors. reported in (2010) 13 SCC 255 has interpreted the procedure, which is required to be followed as per Rule 4(1) of the Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000. Learned counsel, on the strength of the said judgment, submitted that the Rules are required to be mandatorily followed by the Authorities and if the same is not done, in such a situation, writ petition is the only remedy to a litigant and as such the petitioners have rightly approached thi....
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....n and as such, this Court has ample jurisdiction to entertain the writ petition, suffice it to say by this Court that the residence of the petitioners or their place of carrying business, cannot constitute as part of cause of action. The other reason with regard to maintainability of writ petition before this Court on account of violation of principle of natural justice, suffice it to say by this Court that if the petitioner has any grievance in respect of violation of any provisions of Rules of 2000 or the Act of 1999, the Appellate Forum has been constituted by the legislature and all issues including the issue of violation of principle of natural justice or delay can all be agitated by the petitioner before the Appellate Forum. This is....