2021 (7) TMI 694

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....eesh Jain, Advocate with Mr. Adarsh Kr. Gupta and Mr. Amit Gupta, Advocates for R-1&4. Mr. Manas Bhatnagar, Advocate for R-2. Mr. Satish Kumar, Advocate for R-3. O R D E R The petition has heard by way of video conferencing. CM APPL. 20330/2021 (Exemption) Allowed, subject to all just exceptions. Accordingly, the application stands disposed of. CM APPL. 20329/2021 Present application has be....

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....rdingly, the application stands disposed of. W.P.(C) 6303/2021 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 an....