Amrutha S. Vs Union of India
Date: March 14, 2024
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): GOPINATH P
Subject Matter
Interim IGST Exemption granted for Child’s Rare Disease Medicine
Summary
The petitioner, who is the mother of a child suffering from a life-threatening disease, sought an interim order to purchase a specific medicine, ‘Risdiplam’ (brand name ‘Evrysdi’), without paying GST. The petitioner relied on…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner is the mother of a three-year-old child suffering from a life-threatening disease, namely ‘Spinal Muscular Atrophy’ (SMA). The only medicine currently available for treating this ailment is ‘Risdiplam’ (brand name ‘Evrysdi’), a medicine imported from a company known as F-Hoffmann-La Roche Ltd, S…