Exporter Not Required To Hold IEC Number To Avail Benefits Under ‘Service Exports From India’ Scheme

Case: Smarte Solutions Pvt. Ltd. versus Union of India and Ors.

Coram: Justices S.V. Gangapurwala and Vinay Joshi

Case No.: WRIT PETITION NO. 503/2021

Court Observation: “The proviso does not lay down that the IEC number is essential at the time of rending services of said specified kind. The requirement of IEC number is only for taking benefits under the scheme. Therefore, it is abundant clear that the eligibility criteria of Clause 3.08(f) of the FTP has imposed additional restriction of having IEC number at the time of rendering services which was not intent or purport of the statute. Therefore, we are of the considered view that the said condition is against the principal legislation and therefore, it cannot be termed as of mandatory nature for availing benefits under the scheme.”

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