Delhi HC refuses to grant relief on PIL seeking exemption of GST on machinery related to oxygen plant installation

New Delhi [India], May 4 : The Delhi High Court on Tuesday refused to grant any relief to a Public Interest Litigation (PIL) seeking to exempt Goods and Service Tax (GST) on plants and machinery related to the set up of oxygen plants at least for six months or till the present pandemic situation is going on.
The Bench of Justice DN Patel and Justice Jasmeet Singh while declining the plea said, "this is a policy decision of the government, we see no reason to issue any direction to the government in this regard."
Meanwhile, the court asked the concerned authority to treat the plea as representation.
The petition was filed by Non-Government Organisation, Due Process of Law India Foundation through advocate Saurabh Kansal and Ashu Chaudhary.
Senior Advocate Arun Mohan appeared for the petitioners sought directions to the respondents Centre and Delhi government to exempt plants and machinery related to the installation of oxygen plants from Goods and Service Tax (GST) for the period of six months or till the present pandemic situation is going on in accordance with provisions of the Central Goods and Services Tax Act and the corresponding provisions in the State legislations.
The petition states that the present is a situation where the exercise of the power of exemption from applicable tax is a public necessity which is necessary to prevent the people from this ongoing pandemic situation.
It also stated that the respondents have the power to exempt the GST on necessary items in case of a serious condition, thus the Respondents should use their power in this pandemic situation and waive GST on the set of Oxygen Plants. It also said that if the GST was waived, the same could be used to install additional plants in these times of need and save more lives.