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Case Law Details

Case Name : Smarte Solutions Pvt. Ltd. Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition No. 503/2021
Date of Judgement/Order : 27/07/2022
Related Assessment Year :
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Smarte Solutions Pvt. Ltd. Vs Union of India (Bombay High Court)

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”).

Facts:

M/s Smarte Solutions Pvt. (“the Petitioner”) has engaged in providing high quality data services (i.e. market research services) and are eligible for the SEIS benefits, as introduced under the Foreign Trade Policy 2015-20 (“FTP”).The Petitioner tried filing the SEIS application for the year 2015–2016 and 2016-2017. However, the On-line system did not accept the Petitioner’s application and displayed an error message that it is not a valid Import Export Code (“IEC”). The Petitioner has approached the Director General of Foreign Trade (“the Respondent”), but the problem was not solved and hence the Petitioner tendered it manually. However, the Respondent refused to entertain the same. The Petitioner then filed review application and it was similarly disposed of.

Being aggrieved by the said rejection, the Petitioner has invoked the present writ petition.

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