SEIS benefits cannot be denied for not having IEC registration at the time of export

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...