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TMI Blog2021 (7) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... r the A. Y. 2017-18. 3 For the sake of convenience, the Special Civil Application No.20755 of 2018 is treated as the lead matter. 4 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "(A) Issue writ of certiorari or any other appropriate writ, order or direction quashing the impugned show cause notice ITBA/AST/F/143(3) (SCN)/201819/ 1014381634(1) dated 18/12/2018 and further show cause notice bearing no.ITBA/AST/F/143(3)(SCN)/2018-19/ 1014472868(1) dated 21/12/2018 at Annexure - F and Annexure G. (B) Pending the hearing and final disposal of this application, this Hon'ble Court be pleased to stay further proceedings in pursuance of show cause notices ITBA/AST/F/143(3)(SCN)/2018-19/ 1013381634(1) dated 18/12/2018 and further show cause notice bearing no.ITBA/AST/F/143(3)(SSCN)/2018-19 1014472868(1) dated 21/12/2018 at Annexure-F and Annexure-G. (C) Award the costs of this petition. (D) Grant any further or other relief as this Hon'ble Court deems just and proper in the interest of justice, and" 5 A Coordinate Bench of this Court passed the following order dated 27th December 2018: "1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned show cause notice dated 18th December 2018 came to be issued to the writ applicant. Even after issuance of the said notice, opportunities were given to the writ applicant. During the pendency of the said proceedings, further information was received under letter dated 20th December 2018 from the investigation wing. Therefore, a further show cause notice dated 21st December 2018 came to be issued to the writ applicant. Thus, adequate and reasonable opportunity was given to the writ applicant from time to time. Further, the writ applicant is well acquainted with the facts of the pending Court proceedings in the various Courts. 8 In the aforesaid context, we may refer to few relevant averments made in the affidavit-in-reply filed on behalf of the Revenue. We quote the relevant observations: "I submit that in order to cross verify the findings of Enforcement Directorate's charge sheet of 06/2018 u/s 45 of PMLA Act, 2002 and applicability of these findings, in the petitioner's case in AY 2016-17 (F.Y. 2015-16), a notice u/s 142(1) of the Act was issued on 03./12.2018 asking the petitioner trust to furnish copy of Return of Income, Acknowledgment, Personal Balance shee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proceedings with regard to cancellation of registration u/s 12AA and 10(23C)(vi) of the Act. I submit that the facts brought to the notice of the petitioner under impugned show cause notices were not new facts, for which petitioner needs to put special efforts to present its case. The petitioner was very much aware of the facts enumerated in the show cause notices and ample opportunity of hearing has been provided to the petitioner as narrated hereinabove. Therefore, the contention of the petitioner regarding not affording sufficient opportunity of hearing is baseless." 9 It was brought to the notice of this Court that during the pendency of the present writ application, the case has been centralized to the Central Charge. All the necessary and relevant documents upon which reliance has been placed by the writ applicant have been furnished to the writ applicant. 10 The principal argument of Mr. Joshi appearing for the writ applicant is that in the notice issued under Section 143(2) of the Act dated 28th July 2017, the issues raised in the impugned notices dated 18th December 2018 and 21st December 2018 respectively have not been referred to or stated. We do not find any meri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xist before a Court, Tribunal or an authority assumes jurisdiction over a particular matter. A jurisdictional fact is one on existence or nonexistence of which depends the jurisdiction of a Court, a Tribunal or an authority. The underlying principle is that by erroneously assuming the existence of such jurisdictional fact, no authority can confer upon itself jurisdiction which it otherwise does not possess. The case on hand is not one in which it can be said that the jurisdictional fact did not exist. 14 The Supreme Court in the case of Srinivasa Rice Mills vs. ESI Corporation reported in (2007) 1 SCC 705 has observed in para 84 as under: "....it is clear that existence of 'jurisdictional fact' is sine qua non for the exercise of power. If the jurisdictional fact exists, the authority can proceed with the case and take an appropriate decision in accordance with law. Once the authority has jurisdiction in the matter on existence of 'jurisdictional fact', it can decide the 'fact in issue' or 'adjudicatory fact'. A wrong decision on 'fact in issue' or on 'adjudicatory fact' would not make the decision of the authority without juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... high-pitched assessment. On these two grounds, the writ applicant obtained ad-interim relief, by which, the further proceedings pursuant to the impugned show cause notices came to be stayed. This stay of the further proceedings has operated for more than two years. Even at the time when the Coordinate Bench thought fit to issue notice and stay the proceedings, it was not the case of the writ applicant that no jurisdictional fact existed for the purpose of assuming jurisdiction to issue the impugned show cause notices. 17 In the overall view of the matter, we are convinced that we should not interfere with the impugned show cause notices. 18 In the result, both the writ applications fail and are hereby rejected. The interim relief earlier granted stands vacated forthwith in both the case. (J. B. PARDIWALA, J) (ILESH J. VORA,J) FURTHER ORDER After the judgement is pronounced, Mr. Mihir Joshi, the learned Senior Counsel appearing for the writ applicant made a fervent request that his client may be given an opportunity of hearing before the concerned authority so far as the proceeding which has led to the filing of the Special Civil Application No.22471 of 2019 is concerned. 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