NILLESH PAREKH Vs. UNION OF INDIA

JUDGEMENT

(1.) This appeal is at the instance of the writ petitioner against the order of the learned Single Judge dtd. 14/3/2022 whereby WPA 2038 of 2021 has been disposed of with certain directions.

(2.) The appellant had approached the writ Court challenging the show cause notice dtd. 6/7/2020 issued by the Special Director, Eastern Region, Enforcement Directorate under Rule 4(3) of Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000 (for short, 'Rules of 2000') in pursuance to the complaint received under Sec. 16(3) of the Foreign Exchange Management Act, 1999 (for short, 'FEMA').The main ground of challenge was that the impugned notice was issued without complying with the Rule 4(1) and Rule 4(2) of the Rules of 2000.

(3.) Learned Single Judge has held that the appellant was required to demonstrate prejudice on account of infraction of the procedure and has accordingly disposed of the petition directing the adjudicating authority to submit the brief gist of its satisfaction of prima facie case against the petitioner along with copies of necessary documents and directing the petitioner to show cause to the notice dtd. 6/7/2020 as well as the gist and thereafter adjudicating authority is to undertake the procedure prescribed under Rule 4(3) of the Rules of 2000.