P.Shiva Kumar vs Directorate Of Enforcement
2026 Latest Caselaw 1178 Mad

Madras High Court

P.Shiva Kumar vs Directorate Of Enforcement on 12 March, 2026

                                                                                         W.P.Crl No.429 of 2026

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                               DATED:          12.03.2026

                                                         CORAM :

                            THE HONOURABLE MR. SUSHRUT ARVIND DHARMADHIKARI,
                                               CHIEF JUSTICE
                                                   AND
                                 THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN

                                             WP Crl. No. 429 of 2026

                     P.Shiva Kumar
                     GPA Holder of
                     Advaith Consultancy,
                     Residing at No.162, Therkku Valavu,
                     Sellathapalayam, Elumathur, Erode,
                     Tamil Nadu - 638 104.

                                                                                     Petitioner(s)

                                                              Vs

                     1. Directorate of Enforcement,
                        Rep by its, Deputy Director,
                        Chennai Zone, Chennai.

                     2. Appellate Authority of SAFEMA
                        Ministry of Finance,
                        Department of Revenue, 4th Floor
                        A Wing, Loknayak Bhawan,
                        Khan Market, New Delhi – 110003.

                                                                                     Respondent(s)

                     PRAYER: Petition filed under Article 226 of the Constitution of India
                     seeking issuance of a writ of declaration to declare that order of
                     appellate authority/2nd respondent in proceedings No.FPA-PMLA-
                     261/CHN/2024 in confirming the Attachment by 1st respondent in
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                                                                                            W.P.Crl No.429 of 2026

                     Attachment Order No.11/2023, dated 08.01.2024 is illegal and non est
                     and direct the respondents to accept the cash deposit of
                     Rs.6,50,180/-.

                                       For Petitioner(s):      Mr. G.Surya Narayanan

                                       For Respondent(s):Mr. P.Siddarthan
                                                         Special Public Prosecutor
                                                         for ED Cases

                                                           ORDER

(Order of the Court was made by the Hon'ble Chief Justice)

The petitioner has filed this writ petition seeking issuance of a

declaration that the order dated 19.3.2025 passed by the second

respondent/Appellate Tribunal for SAFEMA confirming the order

dated 8.1.2024 passed by the first respondent is illegal and non est.

2. What is sought to be challenged by way of this writ petition

is an order passed by the Appellate Tribunal, against which an

appeal would lie to the High Court under Section 42 of the

Prevention of Money-laundering Act, 2002 [PMLA].

3. It is not in dispute that the petitioner filed an appeal before

this court with an application to condone the delay of 116 days. A

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Division Bench of this Court [to which G.Arul Murugan,J. is a

Member], by order dated 3.12.2025 passed in CMP No.25851 of

2025 in CMA SR No.162197 of 2025, categorically held that the

delay cannot be condoned beyond the maximum period of

condonation provided under the law and dismissed the application

seeking condonation of delay and rejected the appeal at SR stage.

4. Having failed to be diligent in pursuing the appeal remedy,

the petitioner has now knocked the doors of the court seeking

invocation of the discretionary jurisdiction under Article 226 of the

Constitution of India for the very same relief as sought in CMP

No.25851 of 2025 in CMA SR No.162197 of 2025, which was earlier

rejected by this court. What the petitioner could not achieve

directly by filing the statutory appeal is sought to be achieved

indirectly by filing the writ petition.

5. It is trite that writ jurisdiction can be invoked despite

existence of an efficacious alternative remedy if it is established

that there is violation of the fundamental rights or violation of the

principles of natural justice or where the order impugned is wholly ______________

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without jurisdiction. In the case on hand, none of these

contingencies has been established to invoke jurisdiction under

Article 226 of the Constitution of India. We are, therefore, of the

firm view that it would be unjust to invoke the writ jurisdiction.

For the foregoing reasons, the writ petition is dismissed.

There shall be no order as to costs.

(SUSHRUT ARVIND DHARMADHIKARI,CJ) (G.ARUL MURUGAN,J) 12.03.2026 Index : Yes/No Neutral Citation : Yes/No sasi

To:

1. Directorate of Enforcement, Rep by its, Deputy Director, Chennai Zone, Chennai.

2. Appellate Authority of SAFEMA Ministry of Finance, Department of Revenue, 4th Floor A Wing, Loknayak Bhawan, Khan Market, New Delhi – 110003.

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THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J.

(sasi)

12.03.2026

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