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Delhi HC Questions Withdrawal of GST Concession for Disabled Persons

Case Law Details

TaxGuru Citation
2025 taxguru.in 9980
Case Name
All India Confederation of The Blind (AICB) Vs Union of India And Ors (Delhi High Court)
Date of Judgement/Order
Only available for paid members
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All India Confederation of The Blind (AICB) Vs Union of India And Ors (Delhi High Court)

The Delhi High Court, in the case of All India Confederation of The Blind (AICB) Vs Union of India And Ors., is currently examining the Central Government’s decision to withdraw a GST concession previously granted to differently-abled persons for the purchase of certain vehicles.

The Petitioner’s counsel brought to the court’s notice a Ministry of Heavy Industries notice dated October 8, 2025, which notified the discontinuation of the GST concession certificate scheme for Orthopedically Disabled Persons. The notice cited that the same 18% GST rate for specific car categories would now apply to all persons, including the orthopedically disabled.

The High Court took the notice on record and issued a significant direction to the counsel representing the Union of India and other respondents. The Court directed them to seek instructions regarding:

“as to why corresponding proportionate decrease in the rate of GST to be levied from persons who are Orthopedically and Visually Disabled Persons, cannot be brought into effect.”

The Court essentially questioned the rationale behind completely withdrawing the concession without considering a proportional reduction in the GST rate, thereby impacting both orthopedically and visually disabled individuals. No final judicial precedent was laid down in this procedural order, which merely recorded an adjournment and sought instructions from the government on the core issue. The matter is scheduled for further hearing on December 17, 2025.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

1. This is an application moved on behalf of the respondent no.4 seeking condonation of 37 days’ delay in filing the counter affidavit.

2. The cause shown in the application is sufficient. For the reasons stated in the application, the delay of 37 days’ is hereby condoned. The counter affidavit filed on behalf of the respondent no.4 is taken on record.

3. Rejoinder thereto, if any, be filed by the petitioner before the next date of listing.

4. The application stands disposed of.

W. P.(C) 9971/2025

5. Sh. Bajaj, learned counsel for the petitioner has brought to our notice, a notice dated 08.10.2025, whereby it has been notified by the Government of India, Ministry of Heavy Industries that same rate of 18% GST for certain categories of cars will apply to all persons including Orthopedically Disabled Persons and accordingly, the Ministry has decided to discontinue issuing GST concession certificate for Orthopedically Disabled Persons under the GST Exemption Certificate Scheme.

6. The said notice dated 08.10.2025 is taken on record.

7. We accordingly direct the learned counsel representing the respondents to seek instruction as to why corresponding proportionate decrease in the rate of GST to be levied from persons who are Orthopedically and Visually Disabled Persons, cannot be brought into effect.

8. List on 17.12.2025.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 20,886

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