ATLANTIC SHIPPING PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. Vikram Nankani, learned senior advocate for the petitioner; Mr. Rajiv Chavan, learned senior advocate for Respondent Nos.1(a), 1(c), 2, 3 and 4; and Mr. Pradeep S. Jetly, learned senior advocate for Respondent Nos.1(b), 5 and 6.

(2.) By this petition filed under Article 226 of the Constitution of India, petitioner has challenged the validity and legality of Policy Circulars No. 06/2018 dated 22.05.2018 and 08/2018 dated 21.06.2018 issued by respondent No.3 i.e. Joint Director General of Foreign Trade clarifying determination of eligibility of service providers for Service Exports from India Scheme (for short "SEIS") to claim benefit to the extent of free foreign exchange earnings (or INR payments as allowed under the scheme) routed through them as receipt of service charges. Petitioner has also challenged refusal order dated 25.10.2018 and consequential show cause notice dated 10.05.2019 issued by respondent No.4 i.e. Zonal Additional Director General of Foreign Trade, Mumbai and show cause notice dated 30.05.2019 issued by respondent No.6 i.e. Additional Director General of Revenue Intelligence, Chennai Zonal Unit, Chennai.

(3.) Before we advert to the submissions made by learned counsel for the parties, it will be apposite to briefly refer to the relevant facts as pleaded: