Implications Of "Return To Office" Direction To SEZ Units In Maharashtra

Amidst continuing uncertainty regarding the pandemic, the office of the Development Commissioner, Santacruz Electronic Export Processing Zone ("SEEPZ") Special Economic Zone ("SEZ") through an order dated March 22, 2022 (the "SEEPZ Circular"), has revised its "Work from Home" guidelines. As per the SEEPZ Circular, the SEZ units located in Maharashtra, Goa, Dadra and Nagar Haveli, and Daman and Diu, are required to start functioning from office with 50% capacity from July 1, 2022, and with 100% capacity from September 1, 2022, after ensuring double dose vaccinations and adherence to the COVID-19 protocol.

Background of "Work from Home" model of SEZ units

In May 2021, the Ministry of Commerce and Industry, Government of India, issued a letter to the Development Commissioners of SEZs to consider the requests from the industry and approve the extension of the work from home facility in a liberal manner until such time that the National Disaster Management Authority