Gurcharan Singh Vs Ministry of Finance
Date: June 1, 2021
Subject Matter
Imposition of IGST on oxygen concentrators imported by individuals as gifts for personal use, is unconstitutional - STAYED
Summary
It has been submitted that the judgment of the High Court trenches upon a pure issue of policy. It has been further submitted that the exemption which has been granted in respect of the concentrators which are imported by the State or its agencies fa…
1 The Division Bench of the High Court of Delhi by its order dated 21 May 2021 has held that the levy of IGST on oxygen concentrators that are imported as gifts for personal use is violative of Articles 14 and 21 of the Constitution and, hence unconstitutional. 2 Mr K K Venugopal, learned Attorney General for India appearing on behalf of the petitioners submits that on 28 May 2021, at the Forty-Th…