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Case Law Details

Case Name : Koenig Solutions Pvt. Limited Vs Union of India & Ors. (Delhi High Court)
Appeal Number : W.P.(C) No. 6303/2021
Date of Judgement/Order : 13/07/2021
Related Assessment Year :
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Koenig Solutions Pvt. Limited Vs Union of India & Ors. (Delhi High Court)

Present writ petition has been filed challenging the constitutional validity under Section 2(6) of the Integrated Goods and Services Act, 2017 (‘IGST Act’) regarding ‘export of services’. Petitioner also seeks a declaration that the amount received in convertible foreign exchange from foreign companies/citizen for its both onshore and offshore activities are in the course of export of services out of the territory of India and not subject to levy of tax under IGST Act. The HC has issued notice by order dated 13.07.2021. List on 05th October, 2021

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

The petition has heard by way of video conferencing.

CM APPL. 20330/2021 (Exemption)

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