The Apex Court on Tuesday stayed the Delhi High Court order declaring the imposition of Integrated Goods and Services Tax (IGST) on the import of oxygen concentrators as gifts for personal use to be unconstitutional.
Delhi High Court while setting aside the Union Finance Ministry’s submission that maximum possible tax relief has been given on the COVID relief front, the Delhi High Court today ruled that the charge of Integrated Goods and Services Tax (IGST) on imports of oxygen concentrators meant for personal use or gift is ‘unconstitutional’.
The petitioner, Gurcharan Singh had argued that the imposition of IGST by the Centre on the import of oxygen/oxygen generators as gift for personal use not only violated Article 14, but also abridged the right to have oxygen, a facet of the right to life under Article 21 of the Constitution of India.
The Bench of Justice DY Chandrachud and Justice MR Shah issued notice in the appeal against the High Court verdict and granted a stay on the same.
“On May 28 at the 43rd GST Council meeting, a decision was taken to constitute a Council of Ministers so that 19 related items are exempted. It has been submitted that the High Court entered into an area of policy and exemption is based on distinct classification,” the bench said.
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