No relation between Section 8 of FEMA and Section 16 of IGST Act for realization of foreign exchange for export of goods
Last updated: 09 June 2021
Court :
Delhi High Court
Brief :
The Hon’ble Delhi High Court ("HC") in Vandna Pharma Industries v. Commissioner of Goods and Service Tax ("GST") [W.P. (C) No. 5228/2021 decided on May 07, 2021] noted that nothing has been shown to the Court by the Revenue Department which would connect the provisions of Section 8 of the Foreign Exchange Management Act, 1999 ("the FEMA") with Section 16 of the Integrated Goods and Services Tax Act, 2017 ("the IGST Act"). Further, held that the matter requires further examination and listed the matter on August 25, 2021.
Citation :
W.P. (C) No. 5228/2021 decided on May 07, 2021
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Bimal Jain
Published in GST
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