SEIS benefit can't be denied for not having IEC when services rendered No IEC required for availing benefit of SEIS

Last updated: 24 August 2022
Quick Summary
The Bombay High Court has ruled that businesses cannot be denied Services Export from India Scheme (SEIS) benefits simply because they didn't have an Import Export Code (IEC) at the exact time their services were rendered. The court found that the Foreign Trade Policy's requirement for an active IEC during service provision exceeded the authority granted by the primary FTDR Act. Therefore, the application for SEIS benefits should be considered without this strict IEC condition.

Court :
Bombay High Court

Brief :
The Hon'ble High Court, Bombay in the matter of M/s Smarte Solutions Pvt. Ltd v.Union of India [Writ Petition no. 503/2021 dated July 27,2022] directed the department to consider the application for Services Export from India Scheme ("SEIS") benefits on the ground that delegated legislature cannot violate the principal statue i.e., Foreign Trade Development and Regulation Act,1992 ("the FTDR Act").

Citation :
Writ Petition no. 503/2021 dated July 27,2022

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