Stay of the operation of the order of the Delhi High Court whereby imposition of IGST on import by individuals of oxygen concentrators received by them as gifts was held as unconstitutional.
Notification No. 30/2021-Customs dated -1.05.2021 — Imposition of IGST on import of oxygen Concentrator as a gift —The petitioner department challenged the decision dated 21 May 2021 of the Division Bench of the High Court of Delhi, wherein it was held that the levy of IGST on oxygen concentrators that are imported as gifts for personal use is violative of Articles 14 and 21 of the Constitution and, hence unconstitutional. The petitioner counsel submitted that on 28 May 2021, at the Forty-Third meeting of the GST Council, a decision was taken to constitute a Group of Ministers to scrutinize the need for “further relief to Covid-19 related individual items immediately”. The Group of Ministers is to submit its report by 8 June 2021.
Held that—The Hon’ble Supreme Court issued notice and directed that till the next date of listing, there shall be a stay of the operation of the impugned judgment and order of the High Court dated 21 May 2021.
Stay of the operation of the order of the Delhi High Court whereby imposition of IGST on import by individuals of oxygen concentrators received by them as gifts was held as unconstitutional.
Notification No. 30/2021-Customs dated -1.05.2021 — Imposition of IGST on import of oxygen Concentrator as a gift —The petitioner department challenged the decision dated 21 May 2021 of the Division Bench of the High Court of Delhi, wherein it was held that the levy of IGST on oxygen concentrators that are imported as gifts for personal use is violative of Articles 14 and 21 of the Constitution and, hence unconstitutional. The petitioner counsel submitted that on 28 May 2021, at the Forty-Third meeting of the GST Council, a decision was taken to constitute a Group of Ministers to scrutinize the need for “further relief to Covid-19 related individual items immediately”. The Group of Ministers is to submit its report by 8 June 2021.
Held that—The Hon’ble Supreme Court issued notice and directed that till the next date of listing, there shall be a stay of the operation of the impugned judgment and order of the High Court dated 21 May 2021.