Delhi HC holds IGST on import of oxygen concentrators as gift 'unconstitutional'
May 21, 2021
New Delhi [India], May 21 : The Delhi High Court on Friday held that imposition of IGST on the import of oxygen concentrators as gift for personal use is unconstitutional.
The Court order came while hearing a plea seeking an exemption on imposition of IGST on the import of oxygen generators as gift for personal use.
The petition was filed by 85-year-old Gurcharan Singh through caregiver and grandson Ankit Sahni and he is currently suffering from COVID-19.
His nephew, Raj Gupta is a resident of the United States of America. In order to ameliorate the condition of the petitioner, Gupta has sent an oxygen concentrator as a gift by air cargo for his personal use.
A Divison Bench of Justices Rajiv Shakdher and Talwant Singh also quashed the official notification of the Central government relating to this matter.
Earlier, the Delhi High Court had appointed senior counsel Arvind Datar as Amicus Curiae to assist the Court on the plea.
Sudhir Nandrajog, senior counsel, who appeared for the petitioner, sought ad-interim direction for enabling import of the oxygen concentrator, as, in its clearance, impediments are likely to arise at the customs barrier, on account of the impugned notification.
Advocate Nandrajog submitted that the oxygen concentrator should be cleared upon the petitioner depositing, with the Court, an amount equivalent to the IGST presently payable in consonance with the provisions of the impugned notification.
Advocate Nandrajog said that the petitioner will deposit the requisite amount with the Registry of this Court within the next three days.
The impugned notification, if implemented, would force the petitioner to pay the IGST of 12 per cent on Rs 89,550.
The petitioner said that the Impugned Notification as being violative of Articles 14 and 21 of the Constitution of India since the same is infringing the right to life of patients suffering from the COVID 19 infection.
