Kapil Madan Vs Union of India & Ors
Date: December 23, 2025
Subject Matter
GST Council Directed to Consider Lowering Tax Rate on Air Purifiers and HEPA Filters
Summary
The High Court has directed the GST Council to consider at the earliest the issue of lowering or abolishing Goods and Services Tax (GST) on air purifiers and HEPA filters. The Court made a prima facie observation that there is no discernible reason w…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT CM APPL. 82023/2025 (Exemption) 1. Exemption allowed subject to all just exceptions. 2. The applications stands disposed of. W. P.(C) 19644/2025 3. On the oral prayer made by learned counsel for the petitioner, let respondent no.3 be deleted from the array of respondents and the respondent no.4 be renumbered as respondent no.3. 4. Amended memo of…