SC STAYS Delhi HC Order declaring IGST on Oxygen Concentrators as Unconstitutional

Ministry of Finance (Department of Revenue) Vs Gurcharan Singh (Supreme Court of India)

1. Supreme Court Bench of Justices DY Chandrachud and MR Shah issued notice in the appeal against the High Court verdict and granted a stay on order declaring imposition of IGST on the import of oxygen concentrators by individuals for personal use as unconstitutional.

2. The order said “We issue notice and till next date of hearing there shall be stay on the May 21 order of the Delhi High Court. Matter returnable in four weeks,”

FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER

1 The Division Bench of the High Court of Delhi by its order dated 21 May 2021 has 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.

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