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TMI Blog2021 (5) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... voted on the provisions of Section 16 of the Integrated Goods and Service Tax Act, 2017 - A perusal of Section 8 of FEMA would show that, it calls upon the concerned person to take reasonable steps for realisation and repatriation of foreign exchange proceeds. In this case, the realisation and repatriation of foreign exchange involves proceeds from goods exported by the petitioner. Furthermor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The prayer made in the captioned application is allowed, subject to the petitioner placing on record the attested affidavits, within three days of the resumption of the normal and usual work pattern by this court. 4. The application is, accordingly, disposed of. W.P.(C) 5228/2021 5. This is a writ petition, whereby, the petitioner asserts that its application for refund of income ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of rejection ought not to be disturbed. In support of his plea, Mr. Singh has relied upon Section 8 of the Foreign Exchange Management Act, 1999 (in short FEMA ). 6. A perusal of Section 8 of FEMA would show that, it calls upon the concerned person to take reasonable steps for realisation and repatriation of foreign exchange proceeds. In this case, the realisation and repatriation of forei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sought to be placed on record, the same will be supported by an affidavit. A copy of the said affidavit along with the material appended thereto will be furnished to Mr. Singh. 10.1. We make it clear that this direction is being issued to Mr. Mahna without prejudice to his contention that Section 8 of the FEMA and Section 16 of the IGST Act are not related. 11. List the matter on 28.05.2021. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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