The Learned Advocate appearing for the Petitioner therefore seeks to amend the Writ Petition and rely upon the said Notifications issued by the State of Haryana as well as Gujarat whereby the IGST refund mechanism is provided for with regard to the Concentrators imported free of cost.
IGST on import of Oxygen Concentrator for personal use ––-- The petitioner challenged the validity of the Notification dated 1st May, 2021, which imposes IGST at 12% on import of Oxygen Concentrators for personal use due to COVID-19 till 30th June, 2021, even when such goods are imported as Gift i.e. free of cost. The Petitioner counsel submitted that right to supply of oxygen during emergency is part of Right to Life guaranteed under Article-21 of the Constitution of India; the impugned Notification dated 1st May, 2021 is arbitrary as only the State Government and Authorized Entities can import Oxygen Concentrators without payment of IGST. The court observed that Respondents to file their respective Affidavits.
Held that:- The Hon’ble High Court listed the matter on 7th June, 2021.
The Learned Advocate appearing for the Petitioner therefore seeks to amend the Writ Petition and rely upon the said Notifications issued by the State of Haryana as well as Gujarat whereby the IGST refund mechanism is provided for with regard to the Concentrators imported free of cost.
IGST on import of Oxygen Concentrator for personal use ––-- The petitioner challenged the validity of the Notification dated 1st May, 2021, which imposes IGST at 12% on import of Oxygen Concentrators for personal use due to COVID-19 till 30th June, 2021, even when such goods are imported as Gift i.e. free of cost. The Petitioner counsel submitted that right to supply of oxygen during emergency is part of Right to Life guaranteed under Article-21 of the Constitution of India; the impugned Notification dated 1st May, 2021 is arbitrary as only the State Government and Authorized Entities can import Oxygen Concentrators without payment of IGST. The court observed that Respondents to file their respective Affidavits.
Held that:- The Hon’ble High Court listed the matter on 7th June, 2021.